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^  ACCOUNTS  FOR 

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IE  PROCKDURH  TO  BE 

MAKING,  AND  THE 

■.r^r^ROPRIATICNS 


SOHMEiR,  COMPTROLLER 


GIFT  OF 


STATE  OF  NEW  YORK 


Uniform  System  of  Accounts  for 
Second-Class  Cities 


THE  FORM  OF  THE  BUDGET,  THE  PROCEDURE 
TO  BE  FOLLOWED  IN  BUDGET  MAKING,  AND 
THE    CLASSIFICATION    OF  APPROPRIATIONS 


BUREAU  OF  MUNiaPAL  ACCOUNTS 

COMPTROLLER'S  OFFICE 

1912 


ALBANY 

J.  B.  LYON  COMPANY,  PRINTERS 

t9J3 


•   •  • .   •  •  • 


TABLE  OF  CONTENTS 


The  Budget: 

General  discussion 1 

Budget  defined 1 

Budget  making  procedure 2-3 

Classification  of  expenditures 3-6 

Value  of  second  classification 6 

Second  classification  discussed 7-8 

Adoption  of  budget 8 

Municipal  program: 

Summarized .••••. 9 

Classification  as  to  governmental  function  and  purpose 10 

General  government 11 

Protection  to  persons  and  property 12 

Health  conservation  and  sanitation 12 

Charities  and  corrections 13 

Highways 13 

Recreation 13 

Education 13 

Public  utilities 13 

Purpose  of  expenditure  analyzed  and  summarized 14-15 

Revenues : 

Unexpended  balances 19-20 

Estimated  departmental 20-21 

Bank  taxes 21 

Mortgage  taxes 21 

Liquor  taxes 21 

General  debt  sinking  fund 21 

City  tax 21 

Expenditures: 

Office  of  mayor 21-22 

Common  council 22-23 

Judicial  department: 

Municipal  court 24-25 

Recorder's  court 25 

Police  court 25-26 

Administrative  offices: 

Bureau  of  general  elections 26-27 

Bureau  of  primary  elections 28 

Civil  service  commission 28-29 

Assessors 29-30 

Contract  and  supply 30-31 

City  clerk 33 

City  comptroller 31-32 

City  treasurer 32-34 

Estimate  and  apportionment 34 

Corporation  counsel 34-35 

Department  of  public  works: 

Office  of  commissioner 35-36 

Engineering,  bureau  of 36-37 

Street,  repairs  and  improvements 38-40 

Sewers,  bureau  of 40-42 

City  dump,  bureau  of 42 

Garbage  and  ashes. 42-4S 

iii 


29016 


iv  Table  of  Contexts. 

Expenditures :  —  (Continued). 

Department  of  public  works:  —  (Continued).  Page. 

Canal  bridges,  bureau  of 44 

Pavilion  and  dock,  bureau  of 44 

City  buildings 45-46 

Public  market 46-47 

Parks,  bureau  of 47-49 

Playgrounds 49 

Public  baths 50-51 

Park  commission 51-53 

Department  of  public  safety : 

Office  of  conam  ssi:  n3r 53-54 

Police,  bureau  of 54-56 

Juvenile  delinquents 56-57 

Fire,  bureau  of 57-59 

Combustibles,  bureau  of 59-60 

Health,  bureau  of 60-62 

Insolation  hospital 62-63 

Buildings,  bureau  of 63-64 

Department  of  charities: 

Office  of  commissioner 64-65 

Relief,  bureau  of 65-66 

Lodging  house 66 

Farm 67 

City  hospital 67-69 

Veterans  relief 78 

Department  of  public  instruction : 

Office  of  superintendent 69-70 

High  school •. 70-71 

Grade  schools 72-73 

Weights  and  measures 73-74 

Engineers  and  boiler  inspectors 74 

Board  of  plumbers 74 

Employment,  department  of 75 

Gas  and  electricity,  department  of 75 

Public  pound 76 

Dog  catching,  department  of 76 

Public  library 76-78 

Miscellaneous  appropriations: 

Funded  debt 78 

Temporary  loan 79 

Interest 79 

Assessments  on  city  property 79 

Refunds,  taxes  and  assessments 79 

Judgments 80 

General  debt  sinking  fund 80 

Tax  deficiencies 80 

Bureau  of  water: 

Office  of  superintendent 81-82 

Plant 82-84 

Sanitary  protection 84-85 

Debt  obligations 85 


STATE  OF  XEW  YORK, 
Comptroller's  Office, 

Albany,  October  28,  1912. 

To  Mayors,  Comptrollers,  Boards  of  Estimate  and  Apportionment 
and  Common  Councils  of  Second  Class  Cities: 

Gentlemen. —  The  general  municipal  law,  section  36,  author- 
izes the  State  Comptroller  to  formulate  and  prescribe  uniform 
systems  of  keeping  accounts,  which  shall  be  uniform  for  each  class 
of  municipal  corporations  named  therein.  Such  a  system  of  keep- 
ing accounts  in  cities  of  the  second  class  has  been  formulated,  and, 
as  a  part  thereof,  I  prescribe  a  form  for  the  annual  budget  to  be 
adopted  by  each  such  city,  commencing  with  the  annual  budget 
for  the  year  1913. 

The  requirements,  forms  and  substance  of  the  prescribed  uni- 
form budget  are  fully  explained  and  outlined  in  the  sample  budget 
which  has  been  transmitted  to  your  city  comptroller  for  the  use 
of  officers  of  the  city  who  have  duties  to  perform  in  connection 
w4th  the  compilation  of  the  annual  budget.  Should  you  find  that 
the  information  furnished  does  not  clearly  explain  the  form,  pur- 
pose and  general  plan  to  be  followed,  I  shall  be  pleased  to  advise 
\ou  in  a  written  commuiiication,  or  by  sending  to  your  city  a  rep- 
*resentative  from  this  office  to  give  such  further  assistance  as  may 
be  desired. 

That  the  maximum  amount  of  good  may  result  to  your  city 
from  the  prescribed  uniform  system,  may  I  ask  that  you  carefully 
and  diligently  examine  the  imiform  budget  and  al)serve  its  re- 
quirements? .  After  such  examination  and  study,  kindly  advise 
me  of  the  steps  which  you  take  to  make  it  operative  in  your  city. 

Respectfully  yours, 


I  ^^ 


Y^ 


Comptroller 


The  Budget. 

The  General  Municipal  Lav,  section  36,  authorizes  the  State 
Comptroller  to  formulate  and  prescribe  a  system  of  keeping  ac- 
counts, which  system  shall  be  uniform  for  cities  of  the  second 
class  in  this  State.  In  accordance  therewith,  such  a  system  has 
been  formulated  by  this  Department  and  fiscal  officers  of  each  such 
city  have  been  furnished  with  a  uniform  system  of  keeping:  accu- 
rate and  proper  records  of  receipts  and  expenditures  by  their 
respective  offices. 

As  a  part  of  this  uniform  system,  this  Department  has  pre- 
scribed a  form  for  the  annual  budget  to  be  adopted  by  such  cities 
and  for  their  use  in  the  preparation  of  estimates  of  receipts  and 
expenditures  for  the  year  1913  and  in  the  adoption  of  their  final 
budgets  for  the  same  year  by  respective  common  councils. 

The  form  of  the  budget  prescribed  by  this  Department  com- 
plies with  the  requirements  of  the  Second  Class  Cities  Law  and, 
when  finally  adopted,  presents  a  complete  formal  plan  of  the  sev- 
eral purposes  for  which  public  funds  are  to  be  expended  during 
a  forthcoming  year  and  the  various  sources  of  revenue  and  other 
means  with  which  those  expenditures  are  to  be  met. 

In  presenting  this  budget  for  adoption,  I  desire  to  submit  (1) 
a  brief  definition  of  the  term  ^^  municipal  budget,"  (2)  a  synopsis 
of  procedure  in  budget  making,  (3)  a  form  for  a  budget  summary, 
(4)  an  outline  sketch,  of  supporting  budget  schedules  and  (5) 
a  copy  of  the  budget  prepared  in  the  prescribed  form. 

Within  the  requirements  of  the  provisions  of 

Definition.         the  Second  Class  Cities  Law  and  in  accordance 
with  the  conclusions  of  the  best  informed  ex- 
perts on  municipal  budget  making,  a  municipal  budget  is  defined 
as  follows: 

A  municipal  budget  is  the  formal,  complete,  final  statement 
of  the  proposed  financial  plan  for  a  fiscal  period,  comprising  the 
authorized  municipal  expenditures  for  that  period  correlated  with 
the  estimated  revenues  and  other  means  of  meeting  such  expendi- 
tures, 

[1] 


:  ;;^JKlFpi?M  :S,YStE,M    OF    AcCOUXTING 


Budget  making    The  following  preliminary  steps  are  necessary 
procedure.        in  making  a  municipal  budget  in  cities  of  the 
second  class : 

(1)  Presentation  to  mayor  of  departmental  estimates  of 
expenditures.  (This  must  be  done  on  or  before  No- 
vember 1,  of  each  year.  Second  Class  Cities  Law^  sec- 
tion 73.) 

(2)  Submission  by  mayor  to  board  of  estimate  and  appor- 
tionment of  departmental  estimates  of  expenditures. 
(This  must  be  done  at  first  meeting  of  board  after  Xo- 
vember  1, —  Second  Class  Cities  Law,  section  7^.) 

(3)  Preparation  by  board  of  estimate  and  apportionment 
of  estimates  of  revenues  and  other  means  of  financing 
expenditures.  (This  must  be  done  within  sixty  daya 
after  January  1  of  each  year,  or  in  certain  cities,  dur- 
ing the  sixty  days  immediately  preceding  the  commence- 
ment of  the  fiscal  year, —  Second  Class  Cities  Law,  sec- 
tion 75.) 

(4)  Assembly  and  revision  of  departmental  estimates  of 
expenditures  and  estimates  of  revenues  and  their  formu- 
lation into  a  statement  for  the  proper  guidance  of  the 
common  council ;  such  statement  being  in  the  form  of  a 
tentative  budget  subject  to  revision.  (This  must  be  done 
within  sixty  days  after  January  1  of  each  year,  or,  in 
certain  cities,  during  the  sixty  days  immediately  preced- 
ing the  commencement  of  the  fiscal  year, —  Second  Class 
Cities  Law,  section  75.) 

(5)  Submission  of  annual  statement  by  board  of  estimate 
and  apportionment  to  common  council.  (This  must  be 
done  after  statement  is  completed  by  board  of  estimate 
and  apportionment, —  Second  Class  Cities  Law,  section 
75.) 

(6)  Meeting  of  common  council  to  consider  the  annual 
statement  furnished  by  board  of  estimate  and  apportion- 
ment. (This  meeting  must  be  held  as  soon  as  possible 
after  receipt  of  annual  statement, —  Second  Class  Cities 
Law,  section  75.) 


I 


Cities  of  the  Second  Class  3 

(7)  Public  hearing  arranged  by  common  council  for  such 
persons  as  wish  to  be  heard  in  reference  to  the  annual 
statement.  (This  hearing  must  be  given  within  thirty 
days  after  receipt  of  statement  by  common  council  from 
board  of  estimate  and  apportionment, —  Second  Class 
Cities  Law,  section  75.) 

(8)  Revision  of  the  statement  by  the  common  council  and 
its  adoption,  when  revised,  as  the  municipal  budget. 
(This  must  be  done  within  thirty  days  after  receipt  of 
statement  by  common  council  from  board  of  estimate 
and  apportionment, —  sections  75  and  76.) 

The  municipal  budget  is  intended  to  be  and  should  be  used  as 
an  instrument  of  financial  control.  The  various  appropriations 
for  expenditures  are  in  the  nature  of  allowances  to  be  expended 
by  the  officers  of  the  city  for.  the  several  purposes  named  in  the 
municipal  budget.  Through  the  municipal  budget  the  people  and 
their  direct  representatives  should  control,  regulate  and  direct  mu- 
nicipal expenditures  thereby  making  the  administration  of  gov- 
ernmental affairs  efficient  and  economical. 

That  the  purpose  of  the  municipal  budget  may 
Classification      be  accomplished,  it  is  necessary  that  appropria- 
of  expenditures,   tions  for  expenditures  be  so  classified  and  ar- 
ranged therein  that  they  may  be  easily  under- 
stood.    The  classification  of  expenditures  pre- 
scribed by  this  Department  for  budgets  of  the  second  class  cities 
is  a  two-fold  one;  a  classification  (1)  by  governmental  functions 
and  (2)  by  purpose  of  expenditure.     This  classification  is  based 
upon  the  usage  and  experience  of  some  of  the  largest  cities  in  this 
country  and  is  one  which  in  its  essentials  has  commended  itself 
to  all  interested  in  the  subject  of  municipal  accounts  and  reports. 
Under  the  classification  by  governmental  function,  the  appro- 
priations are  arranged  in  principal  groups  or  functional  divisions 
denoting  the  operations  or  activities  of  the  city,  which  are  as 
follows : 

1.  General  government. 

2.  Protection  to  person  and  property. 

3.  Health  conservation  and  sanitation. 


Uis^iFORM  System  of  Accounting 


4.  Charities  and  correction. 

5.  Highway. 

6.  Recreation. 

7.  Education. 

8.  Public  service  enterprises. 

An  examination  of  the  sample  budget  and  of  the  summaries 
thereof  which  are  attached  to  and  made  a  part  of  this  prescribed 
plan  will  show,  more  fully  than  can  be  described  in  words,  the 
method  and  procedure  to  be  followed  in  collecting  and  classifying 
the  appropriations  under  the  proper  governmental  function. 

The  budget  classification  of  authorized  expenditures  by  purpose 
or  object  is  a  segregation  of  those  expenditures  into  eight  prin- 
cipal classes,  each  containing  a  number  of  minor  classes  or  items. 
The  classification  is  as  follows  : 

1.  Personal  service. 

a  Salaries  and  wages.  (The  number  of  employees  and  the 
rate  of  wage  under  each  title  or  grade  should  be 
shown  in  detail.  Temporary  employees  to  be  sho^vTi 
separately  with  the  rate  of  wage  and  number  of  days 
of  proposed  service.) 

h  Fees,  commissions,  retainers,  and  service  of  experts. 

2.  Transportation  service. 

a  Hire  of  horses  and  vehicles,  with  or  without  drivers. 

h  Transportation  of  persons. 

c  Storage  of  vehicles. 

d  Shoeing    and    boarding    horses,    including    veterinary 

service. 
e  Oil  and  gasoline. 
/  Express,  freight  and  cartage. 
g  Other  transportation  service  (specified  by  name.) 

3.  Communication  service. 

a  Telephone. 

h  Telegraph. 

c  Postage. 

d  Messenger. 

e  Other  communication  service  (specified  by  name). 

4.  Special  contractual  service. 

a  Repairs  by  contract  or  open  market  order. 


Cities  of  the  Seooi^d  Class 


4.  Special  contractual  service  —  Continued: 

b  Printing  and  advertising. 

c  Light. 

d  Power. 

e  Water. 

/  Heat. 

g  Garbage  and  ash  collection. 

h  Garbage  disposal. 

i  Street  cleaning. 

j  Street  sprinkling. 

k  Maintenance  of  city  charges  in  hospitals,  asylums  and 

schools  for  incorrigibles. 
/  Public  concerts. 
m  Other  special  contractual  service  (specified  by  name). 

5.  Supplies  and  material. 

a  Stationery  and  office  supplies. 

h  Stable  and  garage  supplies. 

c  Fuel. 

d  Forage. 

e  Provisions. 

/  Clothing. 

(J  Material. 

h  Other  classes  of  supplies  (specified  by  name). 

6.  Replacement  of  structures  and  equipment. 

a  Structures  including  buildings,  walks,  curbs,  pavements, 

sewers,  gutters,  and  other  structures. 
h  Furniture  and  fittings. 
c  Machinery. 
d  Vehicles. 

e  Horses  and  other  live  stock. 
/  Tools  and  other  equipment. 
g  Other  classes  of  equipment  (specified  by  name). 

7.  Purchases    of    and    betterments    to    land,    structures    and 
equipment. 

a  Land. 

h  Structures  including  the  erection  of  buildings,  walks, 
curbs,  pavements,  sewers,  gutters  and  all  extraordi- 
nary improvements  to  land  or  structures. 


U]s^ifok:m  System  of  Accou2sTi:n^g 


7.  Purchase  of  and  betterments  to  land,  etc. —  Continued, 

c  Furniture  and  fittings. 

d  Machinery. 

e  Vehicles. 

/  Horses  and  live  stock. 

g  Tools  and  other  equipment. 

8.  Fixed  charges  and  contributions. 

a  Debt  service. 

1  Principal  of  funded  debt. 

2.  Principal  of  temporary  loan. 

3.  Interest. 

4.  Sinking  fund  contribution. 
h  Pent. 

c  Insurance. 

d  Taxes. 

e  Judgments. 

/  Tax  and  assessment  deficiencies. 

g  Contributions. 

/i  Refunds  and  reimbursements. 

i  Other  fixed  charges  and  contributions  (to  be  specified 
by  name). 
The  foregoing  classification  is  designed  (1)  to  be  uniform  for 
all  functional  divisions  of  municipal  government  so  that  standard 
rules  of  charging  may  be  more  easily  provided;  (2)  to  be  com- 
prehensive as  to  titles  of  accounts,  provisions  being  made  for 
charges  of  every  nature;  (3)  to  be  so  drawn  as  to  compel  each 
city  to  appropriate  for  capital  outlays  separate  from  current  ex- 
penses and  fixed  charges,  that  the  public  may  be  properly  in- 
formed of,  and  the  auditor  may  exercise  proper  control  over  the 
funds  appropriated,  and  (4)  to  permit  the  grouping,  under  easily 
recognized  general  purposes  of  expenditure,  of  the  various  sums 
authorized  to  be  expended  therefor. 

It  is  believed  that  such  classification  is  sufficiently  plain  to 
be  easily  understood,  however,  a  word  of  explanation  in  reference 
to  items  six  and  seven  is  added.  The  proper  authorities  should 
appropriate  under  the  sixth  division  all  items  necessary  for  the 
replacement  of  tools,  equipment  and  structures  which  have  been 
worn  out,  in  whole  or  in  part  by  the  city,  the  replacement  of 
which  does  not,  in  so  far  as  the  particular  articles  or  structure  is 


Cities  of  the  Second  Class 


concerned,  increase  the  value  of  the  city's  property,  over  that 
which  it  theretofore  possessed.  In  other  words,  the  substitution 
of  one  article  or  piece  of  property  for  another.  They  should 
with  an  equal  degree  of  care  appropriate  under  the  seventh  divi- 
sion all  sums  of  money  to  be  expended  in  purchasing  additional 
property  whether  real,  personal,  or  mixed,  and  in  making  addi- 
tions and  betterments  —  extraordinary  in  nature  —  to  land, 
structures,  and  equipment.  '^  Structures  "  when  used  in  connec- 
tion with  the  budget,  is  to  include  buildings,  walks,  curbs,  gutters, 
pavements,  sewers,  and  all  things  of  whatever  name  or  nature 
erected  by  or  for  the  city  to  be  used  by  the  public  and  for  the  pub- 
lic good.  The  word  '^  purchase  "  when  used  in  the  seventh  divi- 
sion of  the  second  classification  includes  the  cost  of  constructing 
and  erecting  the  structure  as  well  as  a  direct  purchase  of  a  com- 
pleted structure. 

In  the  second  class  cities  of  this  State,  as  in  other  municipali- 
ties, the  budget  not  only  governs  but  determines  the  accounts  to 
be  kept.  The  adoption  of  a  general  grouping  of  this  character 
facilitates  the  determination  of  a  clearly  defined  and  concise  sched- 
ule of  detailed  accounts,  no  one  of  which  can  be  entered  under 
more  than  one  general  caption.  It  will  also,  by  reason  of  its  uni- 
formity enable  the  city,  the  State  and  the  United  States  to  com- 
pile condensed  statements  of  the  amounts  expended  for  various 
purposes  by  the  entire  city  which  will  permit  of  intelligent  com- 
parison with  like  expenditures  by  other  cities  and  municipalities. 

The  following  budget  has  been  compiled  in  the  prescribed  form 
and  is  presented  as  an  illustration  of  the  proper  manner  in  which 
a  city  budget  is  to  be  compiled. 

In  the  first  column  are  entered  the  several  items  of  expenditure 
required  by  the  second  class  cities  law  and  which  are  necessary 
to  properly  determine  the  amounts  to  be  appropriated.  The  totals 
of  these  items  for  each  object  within  a  department,  office,  or  pur- 
pose are  carried  to  the  second  column.  The  several  amounts  en- 
tered in  the  second  column  are  the  definite  appropriations  for 
specific  purposes  which  amounts  are  not  to  be  exceeded  and  which 
are  not  to  be  used  for  purposes  other  than  those  specified. 

It  is  believed  that,  within  certain  limitations,  the  board  of  esti- 
mate and  apportionment  and  the  common  council  may  determine 


8  UxiFORM  System  of  Accocxtixg 

the  purposes  for  which  moneys  are  to  be  appropriated;  and  that, 
as  provided  in  section  79  of  the  second  class  cities  law,  sums  so 
appropriated  cannot  lawfully  be  exceeded.  It  is  believed  to  be 
within  the  power  of  such  bodies  to  appropriate  by  items  similar 
to  those  contained  in  column  one  of  the  sample  budget.  If  appro- 
priations be  made  in  that  form,  as  is  now  done  in  two  of  the 
second  class  cities,  it  will  greatly  increase  the  book  keeping  work 
of  the  city  comptroller  and  tend  to  interfere  with  and  impair  the 
efficiency  of  all  departments,  bureaus,  and  offices  of  the  city's 
government.  It  is  further  believed  that  the  second  class  cities 
law  contemplates,  that  the  interests  of  the  taxpayers  require,  and 
that  proper  municipal  administration  demands,  certain  purposes 
to  be  fundamental,  and  that  it  is  sufficient  if  appropriations  be 
made  for  such  purposes  and  proper  accounts  thereof  kept.  The 
conclusions  reached  by  this  Department  as  to  such  fundamental 
purj)oses  are  embodied  in  the  second  classification. 

It  then  becomes  of  vital  importance  that  the  resolution  of  the 
board  of  estimate  and  apportionment,  adopted  and  transmitted 
to  the  common  council  w^ith  the  tentative  budget,  and  the  ordi- 
nance of  the  common  council  passed  Upon  the  adoption  of  the 
final  budget,  be  so  worded  as  to  clearly  indicate  that  the  several 
sums  enumerated  in  the  first  column  are  in  the  nature  of  esti- 
mates only,  and  that  the  sums  carried  into  the  second  columns  are 
the  definite  appropriations  for  the  specific  purposes  indicated 
which  are  not  to  be  exceeded,  thereby  giving  force  and  effect  to 
section  79  of  the  charter  and,  at  the  same  time,  not  interfering 
with  the  efficiency  of  any  branch  of  the  city^s  government. 

The  sample  budget  which  is  submitted  herewith  is  not  a  part 
of  the  prescribed  system.  It  is  submitted  as  a  concrete  sample 
of  the  method  and  manner  of  carrying  into  effect  the  foregoing 
requirements.  The  order  in  which  the  various  offices,  bureaus, 
and  departments  are  arranged  is  not  material.  The  recapitulation 
of  such  offices,  bureaus,  departments,  and  purposes  in  the  sum- 
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of  all  appropriations  within  a  division  of  the  government  imder 
some  one  of  the  eight  purposes  for  which  moneys  may  be  appro- 
priated; and  the  particular  termology  employed  in  such  sample 
budget,  are  important  and,  in  their  essentials,  are  prescribed. 


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14  Uniform  System  of  Accountixo 


Summary  of   Budget    for    19 13    Showing   Object    of 

Expenditures. 

Personal  Service : 

Salaries 

Wages 

Fees,  retainers  and  services  of  experts.. 


$ 

1,124,170.50 

$914,343.00 

204,977.50 

4,850.00 

21,811.00 

9,282.00 

271,750.00 

Transportation  Service: 

Communication  Service  : 

Other   Contractual   Service: 

Repairs $56,  810 .  00 

Printing    and    publishing 11,  415.00 

Lighting    81,750.00 

Power    650 .  00 

Water 37,  125 .  00 

Hospitals  and  asylums  for  maintenance  of 

city    charges    10,  000 .  00 

Maintenance  and  education  of  incorrigibles.  500.00 

Disposal  of  sewage 5,  000.00 

Street  sprinkling    10,  000 .  00 

Street  cleaning 45,  000. 00 

Garbage   removal    5,  000 .  00 

.  Garbage    destruction    4,  000 .  00 

Ash   removal    3,  000 .  00 

Band  concerts    1.  500 .  00 


Supplies :  50,  262 .  00 

Material:  13,400.00 

Replacement  of  Structures  and  Equipment:  37,535.00 

Structures   21,  350.00 

Equipment 16,  185 .  00 

Purchases  of  and  Betterments  to  Land,  Struc- 
tures and  Equipments:  166,141.00 

Land $40.  000.00 

Structures 76,  100.00 

Equipment    50,  041 .  00 

Fixed  Charges  and  Contributions:  329,785.34 

Bonded  debt   (general  fund) $47,  000.00 

Bonded  debt   (water  bureau) 69,  225 . 00 

Temporary   loan    50,  000 .  00 

Interest 36,  603 .  34 

Sinking  fund  contribution   (general  debt).  67,395.00 


Cities  of  the  Second  Class  15 


Fixed  Charges  and   Contributions  —  Continued : 

Local  assessment    (city  property)  . . $1,  200.00 

Refunds    of    erroneous    taxes    and    assess- 
ment   100.00 

Judgments 3,  500 .  00 

Tax   deficiencies    5,  200 .  00 

Taxes    (water   property)     2,  500 . 00 

Rent 16,  662 .  00 

Insurance    3,  400 . 00 

Contribution    ( hospital )    2,  000 .  00 

Contribution    ( libraries )     16,  000 .  00 

Contribution    ( Police    P.    F. ) 6,  000 .  00 

Contribution    ( Firemen  P.  F. ) '.  .  2,  500 .  00 

Contribution    (Teachers'    P.    F.) 500.00 


Total  Budget   $2,  024,  136 .  84 


SPECIMEN  COPY 


OF 


Budget  for  a   City  of    the   Second   Class 

In  Accordance  with  the  Uniform  System  of  Accounting 

Prescribed  by  the  Gjmptroller  of  the  State  of  New 

York   Under   the   General   Municipal 

Law,  Article  3. 

1913 


Cities  of  the  Second  Class 


19 


ANNUAL  BUDGET— 1913. 

APPROPRIATIONS   OF  REVENUES. 
ESTIMATED    REVENUES. 

Revenues  received  in  1912  in  addition  to  those 

estimated    and    appropriated,    to   be   used    in 

reduction   of   taxes   in    1913   as    provided    in 

section  76  of  Second  Class  Cities  Law 

Unexpended   balances    of    appropriations    made 

in  1912  to  be  applied  in  reduction  of  taxes 

as  provided  in  section  76  of  the  Second  Class 

Cities  Law,  as  follows 

Office  of  Mayor    ". .  $10 .  00 

Common   Council    25 .  00 

Judicial  Department : 

City  Court   40 .  00 

Police   Court    10 .  00 

Recorder's    Court    15 .  00 

Bureau   of   Elections    (general) 100.00 

Bureau  of  Elections    (primary) 50.00 

Civil   Service   Commission    10.00 

Office  of  Assessors   15 .  00 

Board  of  Contract  and  Supply 5.00 

Office  of  City    Clerk    30 .  00 

Office  of  City    Comptroller    "     .    20. 00 

Office  of  City    Treasurer    25 .  00 

Board  of   Estimate   and   Apportionment 10.00 

Office  of  Corporation   Counsel    100.00 

Department  of  Public  Works: 

Office  of  Commissioner    25 . 00 

Bureau  of  Engineering 200.00 

Bureau  of  Streets    2,000.00 

Bureau  of  Sewers 400 .  00 

Bureau  of  Canal  Bridges   50 .  00 

Bureau  of  Pavilion    and    Dock 100.00 

Bureau  of  City   Buildings   and  Grounds..  200.00 

Bureau  of  Public  Market 300  00 

Bureau  of  Parks 800 .  00 

Bureau  of  Public  Baths   400 .  00 

Department  of  Park  Commission 1,500.00 

Department   of   Public  Safety: 

Office   of    Commissioner    100.00 

Bureau  of  Police    1,  000 .  00 

Bureau  of  Fire   1,  500 .  00 


$10,000.00 


14,920.00 


20 


Uniform  System  of  Accounting 


Department  of  Public  Safety  —  Continued: 

Bureau  of  Health 

$500.00 

Bureau  of  Building 

200.00 

Department  of  Charities: 

Office  of  Commissioner    

50  00 

Bureau  of  Relief    

400.00 

Lodging-house    

25.00 

Farm   

50.00 

City  Hospital    

25.00 

Bureau  of  Weights  and  Measures 

15.00 

Examining  Board  of  Plumbers   

10.00 

Bureau  of  Gas  and  Electricity    

100.00 

Bureau  of  Public  Pound    

5.00 

Bureau  of  Veterans'  Relief    

100.00 

Debt  Obligations : 

Interest 

500.00 

Public    Library     

400.00 

Department  of  Public  Instruction: 

Office   of   Superintendent    

50.00 

Bureau  of  High  School    

200.00 

Grade  schools    

1,000.00 

Bureau  of  Water: 

Office   of   Superintendent    

50.00 

Bureau  of  Water  Plant 

2,000.00 

Sanitary    protection     

200 . 00 

ESTIMATED  DEPARTMENTAL  REVENUES. 

Thirty  per  centum  of  those  designated  (*)  are, 
by  section  72  of  the  Second  Class  Cities  Law, 
required  to  be  deposited  to  the  credit  of  the 
general  debt  sinking  fund: 

Office  of  Mayor    •$!,  000.00 

City  Court   *500.00 

Police   Court    *1,000.00 

Office  of  City  Treasurer   *1,  200 .  00 

Bureau  of  Pavilion   and  Dock    *300.00 

Bureau  of  City   Buildings   and  Grounds *50.00 

Bureau  of  Public   Market    *200.00 

Bureau  of  Parks *500.00 

Bureau  of  Public    Baths    MOO. 00 

Bureau  of  Police    *4,000.00 

Bureau  of  Health 500.00 

Bureau  of  Buildings *800 .  00 

Bureau  of  Municipal  Lodging-house   100.00 

Bureau  of  Municipal  Farm   200 .  00 

Bureau  of  City  Hospital    2,500.00 


Cities  of  the  Second  Class  21 


Examining  Board  of  Plumbers   $105  .00 

Interest *2,  500 .  00 

Public  library   1,  000 .  00 

Department  of  Puhlic  Instruction :  $52,  000.00 

Tuition    $1,500.00 

State  apportionment    52,  000 .  00 

Interest  on  school   funds    500 .  00 


Bureau  of  Water:  179,511.00 

From  sales  of  water $177,  750 .  00 

From  all  other  sources    1 ,  761 .  00 

Bank  taxes  50,  000 . 00 

Mortgage    taxes    12 ,  000 .  00 

Liquor  taxes    150,  OOO .  00 

From    the    general    debt    sinking    fund    to    be 

applied  in  payment  of  the  principal  of  bonded 

indebtedness  of  the  city  generally  during  the 

year   as    provided    in    section    75    of    Second 

Class  Cities  Law 47,  000 . 00 

The  amount  to  be  raised  by  general  city  tax, 

as   provided   in   section    77   of    Second    Class 

Cities    Law    to    be    designated    as    the    tax 

budget   .   $1 ,  491,  755 .  84 


Grand   Total    $2,024,  136.84 


APPROPRIATIONS  FOR  EXPENDITURES 

EXECUTIVE  DEPARTMENT. 

Office  of  Mayor. 
Personal  Service: 

Salaries  $6,  000 .  00 

Mayor    $4,  000 .  00 

Secretary  or  clerk   1 ,  400 .  00 

Stenographer   or   clerk    600.00 

Wages   300 .  00 

Extra  clerk,  100  days  at  $3 $300.00 

Special 2,050.00 

Examination  or  investigation  of  city's 
affairs  under  section  56  of  the  Sec- 
ond Class  Cities  Law $2,000.00 

Annual  dues,  Mayors'  Conference ....  50 .  00 


22  UNIFORM  System  of  Accounting 


Transportation  Service:  $105.00 

Hire   of  horses  and  vehicles $50.00 

Traveling  expenses   50 .  00 

Express,  freight  and  cartage   5 .  00 

Communication  Service:  150.00 

Office    telephone    $72 .  00 

.  Tolls 28 .  00 

Telegraph 5 .  00 

Postage 40 .  00 

Messenger   5.00 

Other  Contractual  Service: 

Repairs  $50 .00                   50 .  00 

Printing  and  advertising $100.00                  100.00 

Supplies:  300.00 

Stationery   and    office   supplies $100.00 

License  badges  and  plates    200.00 

Replacement  of  Equipment :  100.00 

Furniture  and  fittings $75 .  00 

Other    equipment    25 . 00 

Purchase  of  Equipment:  135.00 

Desk $40 .  00 

Typewriter 95 .  00 


Total,  Office  of  Mayor $9,  290.00 


LEGISLATIVE  DEPARTMENT. 

COMMON   COUNCIL. 

Personal  Sertnces: 

Salaries $9,  700.00 

President $1,  000 .  00 

Aldermen,   15,   at  $500 .00 7 ,500 .  00 

Marshal 1,  100.00 

Messengers,  2,  at  $50.00 100.00 


Special:  1,000.00 

Investigation  of  city  officers  or  depart- 
ments under  section  40  of  the  Second 
Class  Cities  Law $1,  000.00 


Cities  of  the  Second  Class 


23 


Transportation  Service: 

Hire  of  horses  and  vehicles 

Express  and  freight 

Communication  Service: 

Office  telephone 

Tolls 

Telegraph 

Postage 

Messenger 

Other  Contractual  Service: 

Repairs 

Printing  and  advertising   

Common    Council    proceedings    (bound 

books )    

Common      Council      proceedings       (in 

papers)    

Charter  and  ordinances    ( revised ) 

Special  advertising,  hearings,  etc 

Supplies : 

Stationery  and  office  supplies   

Stationery 

Record  books   

For   15   aldermen  at  $25 

each   $375.00 

For  general  use 25 .00 

Replacement  of  Equipment: 

Furniture  and  fittings    

Other   equipment    

Purchase  of  Equipment : 

Desk 

Mimeograph   macnine    

Total  Common  Council 


$100.00 
25.00 


$72.00 
28.00 
25.00 
50.00 
10.00 


$100.00 


$2,000.00 

1,000.00 
750.00 
500 . 00 


$400 . 00 
50.00 


$125.00 


185.00 


100.00 
4,250.00 


450.00 


$250.00 
100  00 

350.00 

$50 . 00 
300.00 

350.00 

$16,510.00 

24  Uniform  System  of  Accounting 


JUDICIAL   DEPARTMENT. 
MUNICIPAL   OR  CITY  COURT  —  CIVIL  JURISDICTION. 

Personal  Service: 

Salaries $12,  000 .  Oa 

Judges,  2,  at  $4,000 $8,  000.00 

Clerk   of   court 1,  200  00 

Deputy  clerk  of  court 1,  000.00 

Stenographer  900.00 

Marshals,  3,  at  $300 900 .  00 

Wages 1,  675 .  00 

Court  attendants,  100  days,  at  $3  per 

day $300.00 

Interpreters,  50  days,  at  $6  per  day.  300.00 
Jurors,  500  days,  at  $1.75  per  day..         '         875.00 

Jurors,  100  days,  at  $2  per  day 200.00 

Transportation  Service:  160.00 

Traveling    expenses $50 .  00 

Conveyance  of  prisoners   100.00 

Express,  freight  and  cartage 10.00 

Communication  Service:  120. OO' 

Office  telephone  $72.00 

Tolls 8.00 

Telegraph 5 .00 

Postage '. 25 .  00 

Messenger   10 .  00 

Other  Contractual  Service: 

Repairs 150 .  00 

Furniture  and  sittings $100 .  00 

Other  equipment   50 .  00 

Printing    and    advertising    $50.00                   50.00 

Lighting $100.00                  100.00 

Supplies : 

Stationery  and  office   supplies 3^50 .  00 

Books  and  blanks    $150 .  00 

Stationery 50.00 

Other   supplies    150 . 00 


Cities  of  the  Second  Class                           25 

Replacement  of  Equipment :  $200.00 

Furniture  and  fittings    $150.00 

Other   equipment    50 .  00 

Purchase  of  Equipment :  190.00 

Typewriter $90 .  00 

Books   100 .  00 

Fixed  Charges  and  Contributions:  1,800.00 

Rent $1,800.00 


Total    Municipal    or    City    Court  —  Civil 

Jurisdiction $16,  795 .  00 


RECORDER'S  COURT. 

Personal  Service: 

Salaries $950 .  00 

Recorder   (part  only  paid  by  city)  .  . .  $900.00 

Indexor 50 .  00 


Total,  Recorder's   Court $950 .  00 

POLICE  OR  CixY  COURT  —  CRIMINAL  JURISDICTION. 

Personal  Service: 

Salaries   $13,450.00 

Judge $3,  500 .  00 

Acting  judge   1,000.00 

Clerk  of  court 1,  200 .  00 

Deputy  clerk  of  court    1 ,  000 .  00 

Stenographer   1,000.00 

Prosecuting    attorney    

Attendant 1,200.00 

Interpreter 1,  200 .  00 

Interpreter    1,  000 .  00 

Probation  officer   1,  000 .  00 

Assistant    probation   officer 750 .  00 

Janitor 600 .  00 

Wages 1,  500.00 

Court  attendants,  300  days,  at  $3  per 

day $900 .  00 

Interpreters,  100  days,  at  $6  per  day.  600.00 


26  Uniform  System  of  Accounting 


Transportation  Service: 

1  raveling    expenses    

$50.00 
10.00 

$60.00 

Express   and   freig^.t    

Communication  Service  : 

Office  telephone        

$72.00 
18.00 
25.00 
25.00 
10.00 

150.00 

Tolls 

Telegraph 

Postage 

Messenger 

Other  Contractual  Service: 

Renairs 

$50.00 

200.00 

PrintinsT    and    Dublishinsr 

$50.00 

Lighting 

$100.00 

Supplies : 

Stationery   and  office   supplies 

Record  books  and  forms,  and  office  supplies 

$100.00 
150.00 

250.00 

Replacement   of  'Equipment: 

$100.00 

100.00 

Purchase  of  Equipment: 

Furniture  and  fittiners 

$100.00 

100.00 

50.00 

250.00 

Books                           

Other   equipment    

Fixed  Charges  and  Contributions: 

Rent          

$1,200.00 

1,200.00 

Total,  police  or  city  court  —  criminal  jurisdic- 

$17,160.00 

Total  —  Judicial   Department 

$34,905.00 

ADMINISTRATIVE   OFFICES. 
BUREAU    OF   ELECTIONS  —  GENERAL   ELECTION. 

Personal  Service: 

Wages:  $11,070.00 

Inspectors,  288  at  $30  (5  days) $8,640.00 

Poll  clerks,  144  days  at  $10 1,440.00 

Ballot  clerks,  144  days  at  $5 720.00 

Custodian  of  voting  machines,  2  at  $5 

per  day    ( 15  days) $150.00 


Cities  of  the  Second  Class 


27 


Personal  Service  —  Continued : 
Wages  —  Continued: 

Laborers,    posting    maps    of    district 

boundaries,  2  at  $5  per  day,  2  days . 

Laborers,  50  at  $2  per  day,  2  days , . 

Transportation  Service: 

Hire  of  horses  and  vehicles 

Express,  freight,   cartage 

Distribution  of  registers,  ballots,  enroll- 
ment books,   and   supplies   of   all   kinds, 

72   districts    

Communication  Service: 

Postage    

Tolls 

Telegraph 

Messenger 

Special  Contractual  Service: 

Repairs 

Printing    and    advertising 

Election  notices  and  district  boundaries.. 
Registry   lists    

Lighting 

Supplies : 

Stationery  and   office   supplies 

Replacement  of  Equipment : 

Furniture   and   fittings 

Voting   machine    

Purchase  of  Structures  and  Equipment : 

Erection   of   temporary   polling  places.... 

Furniture    and    fittings 

Voting    machines     

Fixed   Charges  and  Contributions: 

Rent,  72  polling  places  at  $30 

Storing  election  furniture  and  voting 
machines   

Insurance  

Total,  general   election 


$20.00 
100.00 


$60.00 
300.00 


144.00 


$216.00 


$504.00 


50.00 


20.00 

10.00 

10.00 

10.00 

500.00 

500.00 

1,700.00 

$200.00 

1,500.00 

$100.00 

100.00 

• 

216.00 

$250.00 
375.00 

625 . 00 

$800.00 
150.00 
750.00 

1,700.00 

$2,160.00 

2, 160.00 

r 

$720.00 

720.00 

$100.00 

100.00 

$19,445.00 

28  Uniform  System  of  Accounting 

BUREAU  OF  ELECTIONS  — PRIMARY  ELECTION. 

Personal  Service: 

Wages:  $1,770.00 
Inspectors,  228  days  at  $5  per  day..           $1,440.00 

Poll  clerks,  26  days  at  $5  per  day..       ,  130.00 

Laborers,  50  days  at  $4  per  day ....  200 .  00 

Transportation   Service:  382.00 

Hire  of  horses  and  vehicles $10.00 

Express,  freight  and  cartage 300 .  00 

Distribution  of  supplies 72 .  00 

Communication  Service:  20.00 

Postage   $5 .  00 

Tolls 5.00 

Telegraph 5 .  00 

Messenger 5 .  00 

Special   Contractual   Service: 

Repairs    $100.00                 100.00 


Printing  and  advertising, 
Lighting 


Supplies:  .  216.00 

Stationery  and  office  supplies $216.00 

Replacement  of  Equipment:  .  200.00 

Furniture   and  fittings $200 .  00 

Fixed  Charges  and  Contributions: 

Rent,  84  polling  places,  at  $5 $420 .  00  420 .  00 


Total,  Primary  Elections $3,  108.00 

Total,  Bureau  of  Elections'. $22 ,  088 .  00 


OFFICE  OF  CIVIL  SERVICE  COMMISSION. 

Personal  Service: 

Salaries:  $2,400.00 

President $500.00 

Commissioners,    2    at    $350 700.00 

Clerk 

Secretary  and  chief  examiner 1,  200.00 


Cities  of  the  Second  Class  29 


Personal  Service  —  Continued: 

Wages:  $120.00 

Stenographer,  10  days  at  $2 $20.00 

Stenographer,  100  days  at  $1 100.00 

Communication  Service:  100.00 

Office  telephone .- $72 . 00 

Tolls  .  . 8.00 

Postage 20 .  00 

Special  Contractual  Service: 

Repairs $10.00  10.00 

Printing  and  advertising $50.00  50.00 

Supplies :  50 .  00 

Stationery  and  office  supplies $50.00 

Replacement  of  Equipment :  25 .  00 

Furniture   and  fittings $25 .  00 


Total,  Office  of  Civil  Service  Commission $2,755.00 

OFFICE  OF  ASSESSORS. 

Personal  Service: 

Salaries:  $13,400.00 

Assessors,  4   at  $2,000 $8,000.00 

Secretary 1 ,  800 .  00 

Clerk 1,500.00  ' 

Clerk : 1 ,  200 .  00 

Stenographer  900.00    ' 

Wages:  1,000.00 
Additional  clerks,  300  days  at  $3  per 

day $900 .  00 

Stenographer,  20  days  at  $5  per  day. .  100.00 

Transportation  Service:  225.00 

Traveling $200 .  00 

Express,  freight   and  cartage 25 .  00 

Communication  Service:  200.00 

Office    telephone    $72 .  00 

Tolls 8 .  00 

Telegraph 10 .  00 

Postage  .  .  .  ; 100 .  00 

Messenger 10 .  00 


30  UNIFORM  System  of  Accou>jti:ng 

Special   Contractual  Service: 

Repairs $50 .  00                 $50 .  00 

Printing  and  advertising $200.00                  200.00 

Supplies : 

Stationery  and  office  supplies.  .  .^ 300.00 

Books    and   blanks " $100 .  00 

Maps 100 .  00 

Other    supplies    100 .  00 

Replacement  of  Equipment :  100.00 

Furniture    and   fittings $100 .  00 

Purchase  of  Equipment :  650.00 

Furniture    and   fittings $100 .  00 

Other    equipment    50.00 

Tax  maps 500 .  00 


Total,  Office  of  Assessors $16.  125.00 

OFFICE  OF  CONTRACT  AND  SUPPLY. 

Personal  Service: 

Salaries:  $1,500.00 

Secretary $1,  500.00 

Communication  Service:  150.00 

Office  telephone   $72 .00 

Tolls 8.00 

Telegraph 10.00 

Postage 50 .00 

Messenger 10 .  00 

Special  Contractual  Service: 

Repairs $25.00  25.00 

Printing  and  advertising:  600.00 

Notices $300.00 

Proceedings 300 .  00 

Supplies : 

Stationery  and  office  supplies $150.00  150.00 

Replacement  of  Equipment :  .  50.00 

Furniture   and   fittings $50  00 


Cities  of  the  Second  Class  31 


Purchase  of  Epuipment :  $125 .  00 

Typewriter $100 .  00 

Otlier    equipment    25 .  00 


Total,  Office  of  Contract  and  Supply $2,600.00 

OFFICE  OF  CITY  CLERK. 

Personal  Service: 

Salaries:                                        .  •                      5,400.00 

City  Clerk    $2,  000 .  00 

Deputy   Clerk    1 ,  500 .  00 

Stenographer  or  clerk 900.00 

Assistant  clerk 1.  000 .  00 

Transportation   Service:                                            ,  30.00 

Traveling   expenses    $25 .  00 

Express,   freight   and   cartage 5.00 

Communication  Service:  170.00 

Office  telephone $72 .  00 

Tolls 28.00 

Telegraph 10 .  00 

Postage 50.00 

Messenger 10 .  00 

Other  Contractual  Service: 

Repairs $25 .00                   25  .  00 

Printing  and  advertising $100.00                  100.00 

Supplies : 

Stationery  and  office  supplies $100.00                 100.00 

Replacement  of  Equipment :  25.00 

Furniture  and  fittings $25 .  00 

Purchase  of  Equipment:                                         : 200.00 

Furniture   and  fittings $100.00 

Other  equipment 100 .  00 


Total,  Office  of  City  Clerk $6,050.00 

OFFICE  OF  CITY  COMPTROLLER. 

Personal  Service: 

Salaries:  14,500.00 

Comptroller $3,  500 .  00 

Deputy    OomptrolLer     2, 500  00 

Secretary 1,  200 .  00 


32  Uniform  System  of  Accounting 


Personal  Service  — •  Continued : 
Salaries  — •  Continued  : 

Bookkeeper $1,  800. 00 

Clerk 1 ,  200 .  00 

Clerk 1 ,  200 .  00 

Clerk 1,200.00 

Clerk  .  .  . 1,000.00 

Stenographer  900.00 

Transportation  Service:  $125.00 

Traveling  expenses   $100 .  00 

Express,  freight  and  cartage 25 .  00 

Communication  Service:  200.00 

Office   telephone    $72.00 

Tolls 28.00 

Telegraph 25 .00 

Postage 65 .00 

Messenger   10 .  00 

Special  Contra<!tual  Service: 

Repairs $25.00                   25.00 

Printing  and  advertising:  425.00 

Notices    (general)     $25 .00 

Notices   (sale  of  bonds,  notes  and  cer- 
tificates)   300.00 

Reports 10000 

Supplies:  250.00 


Stationery  and  office  supplies $250.00 

lacement  of  Equipment : 

Furniture   and  fittings $50 .  00 


Purchase   of  Equipment:  400.00 

Furniture   and  fittings $100 .00 

Adding  machine    300 .  00 

Fixed  Charges  and  Contributions: ~" 

Rent  $462.00  462.00 

Total,  Office  of  City  Comptroller $16,437.00 

OFFICE  OF  CITY  TREASURER. 

Personal  Service: 

Salaries:  $16,600.00 

Treasurer  $3,000.00 

Deputy  treasurer    2 ,  500 .  00 


Cities  of  the  Second  Class  33 


Personal  Service  —  Continued : 
Salaries  —  Continued : 

Cashier   $1,500.00 

Bookkeeper  1,500.00 

Abstract   clerk    1,  500 .  00 

Clerk • 1,300.00 

Clerk,  2  at  $1,200 2,400.00 

Clerk,  2  at  $1,000 2,  000.00 

Stenographer   or   clerk 900 .  00 


Wages:  $1,200.00 

Extra  clerks,  400  days  at  $3  per  day.  $1,200.00 


Fees:  500  00 

Recording  tax  deeds,  500  at  $1 $500.00 


Transportation  Service:  110.00 

Traveling   expenses $100 .  00 

Express,  expenses,  freight  and  cartage. ...  10.00 


Communication  Service:  250.00 

Office    telephone    v  •  -  •  00 

Tolls     28.00 

Telegraph 10.00 

140.00 


Messenger 

Other  Contractual  Service: 

Repairs , 

Printing  and  advertising: 

Notices 

Reports 

Tax  sales  and  redemptions, 


$50.00 

50.00 

1,000.00 

$50.00 

75.00 

875.00 

Lighting   $100.00  100.00 


Supplies : 

Stationery   and   office   supplies $200.00  200.00 


Replacement  of  Equipment:  100.00 

Furniture   and   fittings $100 .  00 


Purchase  of  Equipment:  100.00 

Furniture  and  fittings $100 .  00 

Other   equipment    


3 


34  Uniform  System  of  Accou:nti: 


:sG 


Fixed  Charges  and  Contributions: 

I^ent $1,050.00 

Total,  Office  of  City  Treasurer $21,260.00 


BOARD   OF  ESTIMATE  AND   APPORTIONMENT. 

Other  Contractual  Service: 

Printing    and    advertising $250 .  00                 250 .  00 

Supplies : 

Books   $25 .  00                   25 .  00 

Total,  Board  of  Estimate  and  Apportionment.  $275.00 

OFFICE  OF  CORPORATION  COUNSEL. 

Personal  Service: 

Salaries:  $12,000.00 

Corporation  counsel   $4,  000.00 

General  assistant 1,500.00 

First   assistant    2,000.00 

Second    assistant    1,  500 .  00 

Third  assistant   1 ,  200 .  00 

Clerk 1,  000 .  00 

Stenographer 800 .  00 

Wages:  2,500.00 

Retainers   (special  counsel) $1,500.00 

Referees  and  commissioners 500 .  00 

Witnesses 500 .  00 

Transportation  Service:  110.00 

Traveling  expenses $100 .  00 

Express  freight  and  cartage 10 .  00 

Communication  Service:  250.00 

Office  telephone  $72 .  00 

Tolls , 28.00 

Telegraph 10 .  00 

Postage 40.00 

Messenger 10 .  00 

Process  servers    90 .  00 

Other  Contractual  Service:  

Repairs $25.00                   25 .  00 


$100.00 

75.00 

100.00 

$100.00 

100.00 

$50.00 
25.00 

75.00 

$100.00 
50.00 

150.00 

$15,485.00 

CITIES  OF  THE   SeCOND  ClASS  35 

Other  Contractual  Service  —  Continued: 

Printing  and  advertising:  $275.00 

Notices 

Reports 

Cases  on  appeal 

Supplies: 

Stationery  and  office  supplies 

Replacement  of  Equipment  : 

Furniture   and   fittings 

Ij&w  books    

Purchase  of  Equipment : 

Furniture   and   fittings 

Law  books   

Total,  Office  of  Corporation   Counsel 


DEPARTMENT  OF  PUBLIC  WORKS. 

OFFICE  OF  COMMISSIONER. 

Personal  Service: 

Salaries:  $12,000.00 

Commissioner $4,  000 .  00 

First  deputy    2,  000 .  00 

Second    deputy    1 , 500 . 00 

Chief  clerk   1 ,  500 .  00 

Permit  clerk    1,  200 .  00 

Secretary 1 ,  000  00 

Stenographer  800.00 

Transportation  Service:  425.00 

Traveling   expenses $100 .  00 

Hire  of  horses  and  vehicles 100.00 

Storage  of   vehicles 100.00 

Shoeing  and  boarding  of  horses 100.00 

Express,   freight  and   cartage 25.00 

Communication  Service:  180.00 

Office  telephone   $72 .  00 

Tolls 28.00 

Telegraph 25 .  00 

Postage 50 .  00 

Messenger 5 .  00 


36  Uniform  System  of  Accounting 


Special  Contractual  Service: 

Repairs $25 .  00  $25 .  00 


Printing  and  advertising $100 .  00  100 .  00 


Supplies :  350 .  00 

Books    and    blanks $50 .  00 

Stationery 50 .  00 

Stable  and  garage 250 .  00 


Replacement  of  Equipment :  100.00 

Furniture   and   fittings $100 .  00 


Purchase  of  Equipment:  1,200.00 

Furniture   and   fittings $200 .  00 

Automobile 1 ,  000 .00 

Other    equipment    ! 


Total,  Office  of  Commissioner,  Public  Works..  $14,380.00 

f 

BUREAU  OF  ENGINEERING. 

Personal  Service: 

Salaries:  $29,500.00 

Engineer $4,  000 .  00 

Deputy  2, 000 . 00 

Assistant  engineers,  2  at  $2,000 4,000.00 

Assistant  engineers,  2  at  $1,800 3,600.00 

Assistant    engineer     1,  500 .  00 

Bookkeeper 1,  000 .  00 

Stenographer  900 . 00 

Levelers  2  at  $1,200 2.  400 .  00 

Levelers,   2   at   $1,000 2,000.00 

Draughtsmen,  3  at  $1,200 3,  600 .  00 

Transitman 1,  000 .  00 

Rodmen,  2  at  $850 1,  700 .  00 

Axeman 900 .  00 

Chainman   900 .  00 

Wages:  9,577.00 

Assistant  engineers,  628  days  at  $5..  $3,140.00 

Instrument  men,  628  days  at  $4 2,  512 .00 

Chainmen,  314  days  at  $3.50 1,  099.00 

Rodmen,  314  days  at  $3 942 .  00 

Laborers,  942  days  at  $2 1,  884 .  00 

Transportation  Service:  1,610.00 

Hire   of   horses    and   vehicles $1 ,  050 .  00 

Car  fares 200.00 


Cities  of  the  Second  Class  37 


Transportation  Service  —  Continued : 

Traveling   expenses    $150 .  00 

Storage   of   vehicles 100 .  00 

Shoeing  and  board   of   horses 100.00 

Express,   freight   and   cartage. 10.00 

Communication    Service:  175.00 

Office  telephone  $72 .  00 

Tolls 28.00 

Telegraph    25 .00 

Postage 45 .  00 

Messenger 5 .  00 

Other  Contractual  Service: 

Repairs:  125.00 

Furniture   and   fittings $25 .  00 

Tolls  and  implements    100 .  00 

Printing  and  advertising:  75.00 

Xotices $50 .  00 

Reports    25.00 

Supplies :  300 .  00 

Stationery   and   office    supplies $200.00 

Stakes   .   : 100 . 00 

Replacement    of   Equipment:  200.00 

Furniture  and  fittings $100 .  00 

Instruments   and   tools    100 .  00 

Purchase   of   Equipment:                             •  800.00 

Furniture    and    fittings $100 .  00 

Vehicles    500 .  00 

Instruments  and  tools   100 .  00 

Other    equipment    100 .  00 


Total,  Bureau  of  Engineering $42,  362.00 


BUREAU  OF  STREETS. 

Repairs  and  Improvements. 
Personal  Service: 

Salaries:  $1,500.00 

Superintendent $1,  500 .  00 


Foreman 


38  Uniform  System  of  Accounting 


Wages :  $29,000 .  00 

Foreman,  500  days  at  $4 $2 ,  000 .  00 

Inspectors,  500  days  at  $3 1,500.00 

Utility  men,  2,800  days  at  $2.50 7,000.00 

Laborers,  7,750  days  at  $2 ^    15,500.00 

Team  hire,  600  days  at  $5 3,  000 .  00 

Transportation  Service:  125.00 

Car    fares     $100 .  00 

Express,   freight  and   cartage 25 .  00 

Communication  Service:  j.uU.00 

Office   telephone $72 .  00 

Tolls 3 .  00 

Telegraph 5 .  00 

Postage 10.00 

Messenger 10 .  00 

Other  Contractual  Service: 

Repairs:  15,000.00 

Pavements $10,  000 .  00 

Curbs  and  gutters 1,  000  00 

Catch  basins 500.00 

Sidewalks   and  crosswalks 1,  000 .00 

Bridges  and  culverts   2,  000 .  00 

Furniture  and  fittings 25 .00 

Machinery 250.00 

Tools  and  other  equipment 225.00 

Printing    and    advertising $100.00                 100.00 

Lighting:  75,250.00 

Contract,  948  lights  at  $75 $71, 100.00 

Additional,  10  lights  at  $75 750.00 

1                 Fixtures  for  overcrossing  and  install- 
ing the  same   1 ,  000 .  00 

Lights  for  such  fixtures 400 .  00 

New  poles,  mast  arms,  etc 2,  000 .  00 

Water  for  troughs,  fountains,  etc $4.  000 .  00             4,  000 .  00 

Street  sprinkling    $10,000.00           10,000.00 

Supplies  and  Materials: 

Stationery   and  office   supplies $50 .00                   50 .  00 


Cities  of  the  Second  Class 


39 


$7J50.00 


13,100.00 


600.00 


5,000.00 
19,000.00 


Supplies  and  Materials  —  Continued: 
Materials : 

Lumber $250.00 

Oil 1,000.00 

Broken  stone    4, 000 . 00 

Trap  rock 2,  000 .  00 

Cement  and  sand   , 500.00 

Replacement   of   Structures    and   Equipment: 
Structures : 

Pavement    resurfacing     $11, 000.00 

Street    signs    100 .  00 

Bridge   and   culvert 1,  000.00 

Sidewalk*   and    crosswalk 500 .  00 

Curb   and   gutter    500 .  00 

Equipment: 

Furniture   and   fittings $100 .  00 

Tools  and  other  equipment 500.00 

Purchase  of  Land,  Structures  and  Equipment : 

Land   for   street   purposes 

Structures : 

City's   share,   cost   of   new   pavements         $10,000.00 
City's   share,    cost   of   new   walks....  3,000.00 

City's    share,-  cost   of   new   curbs    and 

gutters 1 ,  000 .  00 

New  bridges,  culverts  and  sluices ....  5 ,  000 .  00 

Equipment: 

Furniture   and   fittings $100.00 

Vehicles 250 .  00 

Machinery 9,  500 .  00 

Asphalt  mixing  plant. .  .      $7,  500 
Asphalt   surface    roller..       2,000 

Tools 500.00 

Total,  Repairs  and  Improvements 

Cleaning, 
Personal  Service: 
Salaries : 

Inspectors,   2   at  $1,000 $2,000.00 

Wages : 

Foremen,  500  days  at  $4 $2,  000 .  00 

Inspector's  500  days  at  $3 1 ,  500 .  00 


10,350.00 


$190,925.00 


$2,000.00 


38,500.00 


40  Uniform   System  of  Accouxtixg 


Personal  Service  —  Continued : 
Wages  —  Continued : 

Utility  men,   1,200  days  at  $2.50 $3,000.00 

Laborers,   12,250  days  at  $2 24,500.00 

Team  hire,  1,500  days  at  $5 7,  500.00 

Transportation  Service:  $150.00 

Car  fares    $100 .  00 

Express,   freight  and   cartage 50 .  00 

Other  Contractual  Service: 
Repairs : 

Street  cleaning  equipment $850.00                 850.00 

Street   cleaning    ( contract) $45,  000 .00  45 . 000 . 00 

Replacement  of  Equipment:  1,250.00 

Sweepers $500 .  00 

Brooms 250 .  00 

Wagons 250 .  00 

Tools  and  other  equipment 250.00 

Purchase  of  Xew  Equipment:  2,250.00 

Flush  wagons    $1,  250.00 

Sweepers 500 .  00 

Tools  and  other  equipment,  . 500.00 

Total,  Cleaning $90,  000  00 

Total,  Bureau  of  Streets $280, 925 .00 

BUREAU  OF  SEWERS. 

Person<il  Service: 

Salaries :  $3,  000 .  00 

Superintendent $1,800 .  00 

Inspectors 1,200 .  00 

Wages :  8,000 .  00 

Foreman,  300  days  at  $4 $1,200 .  00 

Utility  men,  600  days  at  $2.50. ...  1,500.00 

Inspector,  100  days  at  $3 300 .  00 

Laborers,  2,000  days  at  $2 4,000 .  00 

Team  hire,  200  days  at  $5 1,000 .  00 

Transportation  Service:  400.00 
Hire  of  horses  and  vehicles,   100   days   at 

$3.50 $350.00 


Cities  of  the  Second  Class  41 

Transportation  Service  —  Continued: 

Car  fares $50 .  00 

Express,  freight  and  cartage 

Communication  Service:  $100.00 

Office  telephone $72 .  00 

Tolls 3 .  00 

Telegraph 

Postage 15 .  00 

Messenger 10 .  00 

Other  Contractual  Service: 

Repairs :  1,225 .  00 

Sewers $1,000 .  00 

Furniture  and  fittings 25 .  00 

Machinery 100 .  00 

Tools  and  other  equipment 100.00 

Printing  and  advertising $100 .  00                  100 .  00 

Water    (sewer  flushing) $500.00                 500.00 

Supplies  and  Materials: 

Stationery  and  office  supplies $20 .00                   20 .  00 

Materials:  550.00 

Lumber $50 .  00 

Crushed  stone,  cement,  and  sand 250.00 

Tile : 250.00 

Replacement  of  Structures  and  Equipment: 

Structures:  1,500.00 

Jay  Avenue  sewer $1,000 .  00 

Other  sewers,  in  part 500 .  00 

Equipmen  t:  225 .  00 

Furniture  and  fittings $25.00 

Machinery 100 .  00 

Tools  and  other  equipment 100.00 

Purchase  of  Land,  Structures  and  Equipment : 

Land,  rights  of  way,  and  easements $500.00                 500.00 

City's  share,  cost  of  new  sewers $500 . 00         ,        500 .  00 


42  Uniform  System  of  Accounting 


Equipment:  $500.00 

Furniture  and  fittings $50 .  00 

Machinery 250 .  00 

Tools  and  other  equipment 200 .  00 

Total,  Bureau  of  Sewers $17,120.00 


BUREAU  OF  WASTE  DISPOSAL. 

City  Dump. 

Personal  Service: 

Salaries:  $750.00 

Superintendent $750 .  00 

Wages:  1,200.00 

Laborers,  600  days  at  $2 1,  200 .  00 

Other  Contractual  Service: 

Repairs:  200.00 

Structures $100 .  00 

Equipments 100 .  00 

Supplies:  $100.00  100.00 

Replacement  of  Equipment:  100.00 

Furniture   and   fittings $50 .  00 

Other  equipment 50 .  GO 

Purchase  of  Land: 

Land $500 . 00  500 . 00 

Total,  City  Dump $2,850.00 

Gabbage  and  Ash  Collection  and  Disposal. 

Personal  Service: 

Salaries:  $3,200.00 

Superintendent $1,200 .  00 

Inspectors,  2  at  $1,000 2,000 .  00 

Wages:  17,750.00 

Foremen,  1,000  days  at  $4 $4,000  00 

Utility  men,  500  days  at  $2.50 1,250 .  00 

Laborers,  5,000  days  at  $2 10,000 .  00 

Team  hire,  500  days  at  $5 2,500 .  00 


Cities  of  the  Second  Class 


43 


Transportation  Service : 

Hire  of  horses  and  vehicles,   100   days  at 

$3.50 

Car  fares 

Other  Contractual  Service: 
Repairs : 

Structure  

Furniture  and  fittings 

Tools  and  other  equipment 


$400.00 


Removal  of  garbage, 
Removal  of  ashes .  . 
Disposal  of  gjarbage, 

Supplies  and  Material: 
Supplies: 


Material: 


Replacement  of  Equipment : 

Furniture  and  fittings 

Tools  and  other  equipment. 


Purchase  of  Land,  Structures  and  Equipment : 
Land : 

Land  and  easement 


Structures : 

Erection  of  disposal  plant. 

Equipment: 

Furniture  and  fittings 

Machinery 

Vehicles 

Tools  and  other  equipment. 


Total,  Garbage  and  Ash  Collection  and  Disposal 


$350.00 
50 .  00 

$100.00 

100.00 

50.00 

250.00 

$5,000.00 

5,000.00 

$3,000.00 

3,000.00 

$4,000 .  00 

4,000.00 

$100.00 
200.00 

300.00 

$5,000.00 

5,000.00 

$10,000.00 

10,000.00 

$100.00 
5,000.00 
1,000.00 
1,000.00 

7,100.00 

1 

$56,000.00 

44  Uis^iFORM  System  of  Accounting 

BUREAU   OF   CANAL  BRIDGE   OPERATION. 

Personal  Service: 

Salaries:  $4,500.00 

Bridgetenders,  6  at  $50,  7%  months. . .  $2,250.00 

Guards,  6  at  $50,  I'V^  months 2,250 .  00 

Wages:  '  5,000.00 

Bridgetenders,  1,500  days  at  $2 $3,000.00 

Guards,  1,000  days  at  $2 2,000 .  00    ' 

Other  Contractual  Service- 
Tower  for  operating  bridges $50 .00  50 .  00 

Lighting $50.00  50.00 

Supplies : 

Fuel $50.00  50.00 

Other  supplies $50.00  50.00 

Total,  Bureau  of  Canal  Bridge  Operation $9,700.00 

BUREAU  OF  PAVILION   AND   DOCK. 

Personal  Service: 

Salaries:  $2,250.00 

Wharfinger $600.00 

Caretaker,  1  at  $75,  6  months 450.00 

Matron,  1  at  $50,  6  months 300 .  00 

Watchman 910.00 


Wages: 

Laborers,  200  days  at  $2 $400 .00 


Lighting 


400.00 


Other  Contractual  Service: 

Repairs:  400.00 

Structures $250.00 

Furniture  and  fittings 100. 00 

Tools  and  other  equipment 50.00 


$150.00  150.00 


Replacement  of  Equipment:  200.00 

Furniture  and  fittings $100 .  00 

Tools  and  other  equipment 100 .  00 


Cities  of  the  Second  Class  45 

Purchase  of  Equipment :  $100.00 

Furniture  and  fittings $100. 00 


Total,  Bureau  of  Pavilion  and  Dock $3,510.00 


BUREAU  OF  CITY  BUILDINGS  AND  GROUNDS. 

Personal  Service: 

Salaries:  $14,950.00 

Superintendent  or  marshal. . $1,500.00 

Assistant  superintendent 1,000.00 

Superintendent    (construction   and  re- 
pairs ) 1,500 .  00 

Electrician 1,000 .  00 

Keeper  of  city  clock  and  bell  ringer .  .  .  300 .  00 

Janitor 900 .  00 

Assistant  janitor 720 .  00 

Engineers,  2  at  $900 1,800 .  00 

Firemen,  2  at  $720 1,440 .  00 

Elevatormen,  2  at  $720 '. 1,440 .  00 

Cleaners,  3  at  $600 1,800 .  00 

Watchman 900 .  00 

Sexton 50 .  00 

Telephone  operators,  2   (%  time) 600.00 

Wages:  2,100.00 

Laborers,  400  days  at  $2 $800 .  00 

Carpenter,  100  days  at  $4 400 .  00 

Cleaners,  600  days  at  $1.50 900 .00 

Transportation  Service:  30.00 

Express,  freight  and  cartage $30 .  00 

Communication  Service:  75.00 

Office    telephone $72 .  00 

Postage 3 .00 

Other  Contractual  Service: 

Repairs :  900 .  00 

Structures $500 .  00 

Painting  and  decorating 250.00 

Furniture  and  fittings 100.00 

Tools  and  other  equipment 50.00 

Lighting $750.00                750.00 


46  UNIFORM  System  of  Accounting 


Other  Contractual  Services — Continued: 
Repairs  —  Continued  : 

Power  $50 . 00                 $50 . 00 

Water $50.00                   50.00 

Supplies:  150.00 

Toilet  articles $25 .  00 

Janitor's  supplies   50 .  00 

Ice 25 .  00 

Drinking  water   50 .  00 

Replacement  of  Equipment : 

Furniture  and  fittings $100 .  00 

Tools,  and  other  equipment 100.00 

Purchase  of  Land,  Structures  and  Equipment  : 

Betterment  of  structures .  $1,000 .  00              1,000 .  00 

Equipment:  800.00 

Furniture  and  fittings $200 .  00 

Machinery 500 .  00 

Tools  and  other  equipment 100.00 

Fixed  Charges  and  Contributions: 

Rent $1,500.00              1,500.00 

Insurance  $200 .00                200 .00 


Total,  Bureau  of  City  Buildings  and  Grounds $22,755.00 

BUREAU  OF  PUBLIC  MARKET. 
Personal  Service: 

Salaries:  $1,000.00 

Custodian $1,000.00 

Weigher 

Wages:  1,650.00 

Inspectors,  150  days  at  $3 $450 .  00 

Laborers,  600  days  at  $2 1,200 .  00 

Transportation  Service:  25.00 

Car    fare    $20.00 

Express   and   freight 5 .  00 


Cities  of  the  Second  Class 


47 


Communication  Service:  $80.00 

Office  telephone   $72 .  00 

Postage 3 .  00 

Messenger 5  .  00 

Other  Contractual  Service: 

Repairs:  350.00 

Structures $250 .  00 

Furniture 50 .  00 

Tools  and  other  equipment 50.00 

Lighting $100 .  00 

Water    $50 .  00 

Supplies  and  Materials: 

Fuel $50 .  00 

Supplies $25  .  00 

Material $50 .  00 

Replacement  of  Equipment : 

Furniture  and  fittings $50 .  00 

Tools  and  other  equipment 50.00 

Purchase  of  Land,  Structures  and  Equipment : 

Land  $500 . 00                 500 . 00 

Equipment:  150.00 

Furniture  and  fittings $100.00 

Other  equipment   50.00 

Total,  Bureau  of  Public  Market $4,130.00 

BUREAU    OF   PARKS. 

Personal  Service: 

Salaries :  $2,200 .  00 

Superintendent $1,200.00 

Assistant  superintendent 1,000.00 

Wages:  15,350.00 

Foremen,  1,200  days  at  $3 $3,000.00 

Utility  men,  300  days  at  $2.50 750.00 

Laborers,  5,000  days  at  $2 10,000 .00 

Team  hire,  200  days  at  $5 1,000.00 


00 

.00 

50 

.00 

50 

.00 

25 

.00 

'50 

.00 

00 

.00 

48  UiS^iFORM  System  of  Accounting 

Transportation  Service:  '  $150.00 

Car  fares $50 .  00 

Express,  freight  and  cartage 100.00 


Communication  service:  85.00 

Office  telephone   $72 .  00 

Tolls 3 .  00 

Telegraph 5 .  00 

Postage 5 .  00 


$250.00 
300.00 
200.00 

$100.00 

100.00 

$500 . 00 

500.00 

$100.00 

100.00 

other  Contractual  Service: 

Repairs:  750.00 

Structures 

Furniture  and  fittings 

Tools  and  other  equipment 

Printing  and  advertising 

Lighting . 

Water 

Supplies  and  Materials : 

Supplies:  860.00 

Stationery  and  office  supplies $10.00 

Trees,  shrubs  and  plants 250.00 

Seeds,  bulbs  and  flowers 250 .  00 

Fertilizer 100 .  00 

Spraying  supplies   100.00 

Fuef 150.00 

Material : 

Lumber 

Stone,  gravel,  sand,  etc 

Paint 

Replacement  of  Equipment : 

Furniture  and  fittings 

Tools  and  other  equipment 

Purchase  of  Land,  Structures  and  Equipment : 
Structures  (addition  to  park  lake  house)  . . 

Equipment : 

Furniture  and  fittings 

Steel  settles   

Tools  and  other  equipment 


400 

.00 

$50.00 

250 

.00 

100 

.00 

250, 

.00 

$50 . 00 

200. 

,00 

$1,000 

00 

1,000, 
1,000, 

.00 

.00 

$200 . 00 

500. 

00 

300, 

00 

Cities  of  the  Second  Class  49 

Fixed  Charges  and  Contributions  : 

Rent  $100.00  $100.00 


Insurance $50 . 00  50 . 00 


Total,  Bureau  of  Parks $22,895 .  00 

PLAYGROUNDS. 

Personal  Services: 

Salaries:  $2,022.00 

Supervisor 

Supervisors,    4    at    $15    per    week     (9 

weeks ) ^ 

Supervisors,    4    at    $12    per    week     (9 

weeks) 

Janitor 


Supplies  and  Material: 
Supplies : 


Material : 


$800 

00 

540 

00 

432 

00 

250 

00 

$150.00 

100 

00 

100 

00 

Wages :  350 .  00 

Matron,  100  d^vs  at  $1.50 

Carpenter,  25  days  at  $4 

Laborers,  50  days  at  $2 

Other   Contractual   Service: 

Repairs:  200.00 

Structure $100.00 

Furniture   and   fittings 50.00 

Tools  and  other  equipment 50.00 


Lighting $250 .  00  250 .  00 


Water $100.00  100.00 


Replacement  of  Equipment:  100.00 

Furniture  and  fittings $50 .  00 

Tools  and  other  equipment 50 .  00 


4 


50  Uniform  System  of  Accounting 

Purchase  of  Land,  Structures  and  Equipment  : 

Land $1,000 .  00  $1,000  00 

Structures $1,000 .  00  1,000 .  00 

Equipment:  500.00 

Furniture  and  fittings $200 .  00 

Playground  equipment 300 .  00 

Fixed  Charges  and  Contributions: 

Rent $200.00  200.00 

Total    Playgrounds    $5,  722 .  00 

PUBLIC   CONCERTS. 

Other  Contractual  Service: 

Band  Concerts   $1,500.00  $1, 500.00 

Total    Public    Concerts $1,500.00 

BUREAU  OF  PUBLIC  BATHS. 

Personal  Service: 

Salaries:  $15,240.00 

Superintendent $1,200 .  00 

Assistant  Superintendents,  3  at  $720. .  2,160.00 

Engineers,  3  at  $840 2,520.00 

Assistant  Engineers,  3  at  $720 2,160.00 

Matrons,  3  at  $480 1,440 .  00 

Attendants,  male,  6  at  $720 4,320.00 

Attendants,  female,  3  at  $480 1,440  .00 

Wages :  1 ,  350. 00 

Cleaners,  900  days  at  $1.50 $1,  350.00 

Transportation  Service:  100.00 

Car  fares    $50 .  00 

Freight,  express  and  cartage 50 .  00 

Communication  Service:  225.00 

Office  telephones   3   at  $72 $216.00 

Postage 5 .  00 

Messenger 4 .  00 

Other  Contractual  Service: 

Repairs:  850.00 

Structures $500 .  00 


Cities  of  the  Second  Class  51 


Other  Contractual  Service  —  Continued: 

Repairs  —  Continued  : 

Furniture  and  fittings $2o0.00 

Tools  and  other  equipment 100.00 

Lighting $400 .  00                $400 .  00 

Water $250 .  00                 250 .  00 

Supplies  and  Material: 

Supplies:  1,000.00 

Laundry $50 .  00 

Cleaners 25 .  00 

Locks  and  keys 25 .  00 

Fuel 900.00 

Material:  200.00 

Lumber $50 .  00 

Carpenters 50.00 

Plumbers '50 .  00 

Paint 50.00 

Replacement  of  Equipment:  200.00 

Furniture  and  fittings $100 .  00 

Tools  and  other  equipment 100.00 

Purchase   of  Land,   Structures  and  Equipment: 

Structures    (additions)    $1,000.00              1,000.00 

Equipment :  1 ,000 .  00 

Furniture  and   fittings $300 .  00 

Machinery 500 .  00 

Tools  and  other  equipment 200 .  00 

Fixed  Charges  and  Contributions: 

Insurance $150 .  00                  150 .  00 

Total,    Bureau    of    Public    Baths $21,  965.00 


DEPARTMENT  OF  PARK  COMMISSION. 

Personal  Service: 

Salaries:  $3,300.00 

Commissioners,  3  at  $ $ 

Secretary 1,500 .  00 

Clerk 1,000.00 

Stenographer 800 .  00 


52  Uniform  System  of  Accounting 


Personal  Service  —  Continued 


$19 

,500.00 

$4,000.00 

2,500.00 

8,000.00 

5,  000 .  00 

250.00 

$50.00 

200.00 

100.00 

$72.00 

8.00 

10.00 

10.00 

Foremen,   1,000  days  at  $4 

Utility  men,   1,000  days  at  $2.50.. 

Laborers,  4,000  days  at  $2 

Team  hire,  1,000  days  at  $5 

Transportation  Service: 

Car  fares    

Express,  freight  cartage ...:... 

Communication  Service: 

Office  telephone   

Tolls 

Telegraph 

Postage 

Other  Contractual  Service: 

Repairs:  1,000.00 

Structure 

Furniture  and  fittings 

Tools  and  other  equipment 

Printing  and  advertising $100.00  100.00 

Lighting $50(5 .  00  500 .  00 

Water $250.00  250.00 

Supplies  and  Material: 

Supplies:  1,000.00 

Stationery  and  office  supplies .... 

Trees,  shrubs  and  plants 

Seeds,  bulbs  and  flowers 

Fertilizer •  •  •  • 

Fuel 

Stable  and  garage 

Material:  200.00 

Lumber 

Stone,  sand,  lime  and  cement. . . . 


JReplacement  of  Equipment :  200.00 

Furniture  and  fittings 

Tools  and  other  equipment 


$500.00 

250 

,00 

250, 

.00 

$100.00 

$50(5 

.00 

$250.00 

$50 . 00 

100, 

,00 

100 , 

,00 

100 

.00 

500, 

,00 

150 

,00 

$100 

.00 

100 

.00 

$100.00 

100. 

.00 

Cities  of  the  Seco^jd  Class  53 

J*urchase  of  Land,  Structures  and  Equipment: 

Land $5,000.00            $5,000.00 

Equipment:  2,200.00 

Furniture    and    fittings $500 .  00 

Machinery    and    vehicles 500 .  00 

Tools    and    equipment 200.00 

Steel    settees    1,  000 .00 

Fixed  Charges  and  Contributions : 

Insurance  $200.00                 200.00 


Total,  Department  of  Park  Commission $33,  800 .  00 


DEPARTMENT  OF  PUBLIC  SAFETY. 
OFFICE   OF   COMMISSIONER. 

Personal  Service: 

Salaries :  $9,000 .  00 

Commissioner $3,500.00 

Deputy  Commissioner 2,500 .  00 

Secretary 1,200 .  00 

Bookkeeper   1,200 .  00 

Stenographer 600 .  00 

Wages :  240 .  00 

Temporary  clerk,  30  days  at  $3 $90.00 

Interpreter,   30  days  at  $5 150.00 

transportation  Service:  800.00 

Hire  of  horses  and  vehicles $250.00 

*             Storage  of  vehicles 100 .  00 

Shoeing  and  boarding  of  horses 100.00 

Traveling  expenses 200 .  00 

.Oil  and  gasoline 100 . 00 

Express,  freight  and  cartage 50.00 

Communication  Service:  200.00 

Office  telephone   $72 .  00 

Tolls 28.00 

Telegraph 25 .00 

Postage 50 .  00 

^              iMessenger 25 .  00 


54  Uniform  System  of  Accountixg 


Other  Contractual  Service: 

Repairs : 

Furniture  and  fittings 

Vehicles 

Other  equipment 

$25.00 

200 . 00 

25.00 

$250.00 

Printing  and  advertising   . 

$50.00 

50  00 

Supplies : 

Stationery  and  office  supplies 

Stable    and    garage 

$100.00 
100.00 

200.00 

Replacement  of  Equipment: 

Furniture   and    fittings 

Tools  and  other  equipment 

$50 . 00 
200.00 

250 . 00 

Purchase  of  Equipment : 

New  typewriter   

Automobile  ... 

$100.00 

1,800.00 

100.00 

2,000.00 

Other    equipment    

Fixed  Charges  and  Contributions : 

Rent  • 

$300.00 

300.00 

Insurance  

$25.00 

25.00 

Total,   Office   of   Commissioner 

$13,315.00 

BUREAU   OF   POLICE. 

Personal  Service: 

Salaries:  $183,420.00 

Chief $3,000.00 

Deputy  Chief   2,000 .  00 

Captain  . 1,800 .  00 

Lieutenants',  3  at  $1,500 4,500 .  00 

Detective  Sergeants    1,500.00 

Detectives,  6  at  $1,200 7,200 .00 

Sergeants,  5  at  $1,200 6,000 .  00 

Chief  Clerk 1,400.00 

Bertillon  Clerk    1,200 .  00 

Patrolmen,  100  at  $1,020 102,000.00 

Patrolmen,  22   at  $960 21,120.00 

Patrolmen,  12  at  $900 10,800 .  00 

Patrolmen,   15   at  $840 12,600 .  00 

Superintendent   signal   plant 1,800.00 

Superintendent,  operation  signal  plant  1,100.00 

Matron,  2  at  $600 1,200.00 


Cities  of  the  Secoxd  Class  55 

Personal  Service  —  Continued : 
Salaries  —  Continued  : 

Patrol  drivers,  3  at  $900 $2,700.00 

Interpreters,  2  at  $750 1,500.00 


^ 


Wages:  $1,150.00 

Extra  policemen,  150  days  at  $3 $450.00 

Medical  services,  '500  calls  at  $1 500.00 

Patrol  drivers,  60  days  at  $3 180.00 

Interpreters,  4  days  at  $5 20 .  00 


Transportation  Service:  2,125.00 

Traveling  expenses   $500 .  00 

Hire  of  horses  and  vehicles 500.00 

Transportation  of   convicts 500 .  00 

Storage    of    vehicles 200 .00 

Shoeing  and  boarding  of  horses 300 .  00 

Oil  and  gasoline 100.00 

Express   and   freight 25.00 


Communication  Service:  1,100.00 

Telephones,  10  at  $72 $720.00 

Tolls 180.00 

Telegraph 100.00 

Postage    95 .  00 

Messenger 5 .  00 


Other  Contractual  Service: 

Repairs:  4,000.00 

Structure 

Furniture   and   fittings 

Tools  and  other  equipment 

Printing  and  advertising 

Lighting 

Water 

.    Supplies : 

Stationery  and  office  supplies 

Newspapers  and  periodicals 

Books  and  blanks 

Provisions  (for  prisoners  in  custody)  . 

Forage  

Stable  and  garage 

Clothing 


$3,000.00 

500.00 

500.00 

$150.00 

150.00 

$500 . 00 

500.00 

$500.00 

500.00 

4,000.00 

$100.00 

200.00 

200.00 

600.00 

300 . 00 

100.00 

500.00 

56  Uniform  System  of  Accounting 

Supplies  —  Continued : 

Cleaning  and  toilet  supplies $200 .  00 

Fuel 1,800 .  00 

Replacement  of  Equipment :  $1,500.00 

Electrical $500.00 

Plumbing 500.00 

Furniture  and  fittings. .  . '. 200.00 

Tools  and  other  equipment 300 .  00 

Purchase  of  Land,  Structures  and  Equipment : 

Land:  5,000.00 

Site  for  West  End  precinct  station .  . .  $5,000 .  00 

Structures:  20,000.00 

Erection  of  West  End  precinct  station $20,000.00 

Betterments:  5,500.00 

Addition  to   First  precinct $5,000 .  00 

New  bath  at  central  station 500 .  00 

Equipment:  3,400.00 

Automobile $2,000.00 

Motorcycles,  2  at  $250 500 .  00 

Horses,  3  at  $300 900.00 

Other  Fixed  Charges  and  Contributions  : 

Rent,  Maynard  Avenue  Stable $600 .  00  600 .  OO 

Insurance $300.00  300.00 

Pension  Fund,  contribution $6,000 . 00  6,000. 00 

Total,    Bureau   of   Police $239,245 .  00 

JUVENILE   DELINQUENTS. 

Personal  Service: 

Salaries:  $1,300.00 

Male  attendant   $720.00 

Female  attendant 300 .00 

Physician 280.00 

Supplies:  325.00 

Stationery  and  office  supplies $25 .  00 

Provisions ' 200 .00 

Medical 10000 


Cities  of  the  Second  Class 


57 


Replacement  of  Equipment:  $150.00 

Furniture   and   fittings $100 .  00 

Tools  and  other  equipment 50.00 

Purchase  of  Equipment:  100.00 

Furniture  and  fittings $50 .  00 

Tools  and  other  equipment 50.00 

Other  Fixed  Charges  and  Contributions : 

Rent - $300 . 00                 300 . 00 

Total,   Juvenile   Delinquents $2,175 .  00 

BUREAU    OF   FIRE. 

Personal  Service: 

Salaries:  $112,280.00 

Chief $3,000 .  00 

First  deputy    2,500.00 

Second    deputy 2,000 .  00 

Assistant   to   the   chief,   volunteers,   2 

at  $300    600 .  00 

Fire    marshal    1,800 .  00 

Clerk    1,200.00 

Superintendent    fire    alarm 1,500.00 

Storekeeper 1,000 .  00 

Captains,  9  at  $1,100 9,900 .00 

Lieutenants,   9   at  $1,000 9,000.00 

Engineers,  steamers  3  at  $1,020 3,060.00 

Engineer,   steamer    960-.  00 

Firemen,  grade,  22  at  $1,020 22,440.00 

Firemen,  first  grade,  25  at  $960 24,000 .  00 

Firemen,  second  grade,  10  at  $900 9,000.00 

Firemen,  third  grade,  8  at  $840 6,720 .  00 

Drivers,  9  at  $800 7,200 .  00 

Superintendent    hose    depot 1,000.00 

Housemen,   9  at  $600 5,400 .  00 

Wages:  1,870.00 

Laborers,  100  days  at  $2 $200.00 

Firemen,  200  days  at  $3 600 .  00 

Drivers,  90  days  at  $3 270.00 

Veterinary,  400  calls  at  $2 800 .  00 

Transportation  Service:  1,850.00 

Traveling   expenses    $250 .  00 

Hire  of  horses  and  vehicles 400.00 

Storage  of  vehicles 200 .  00 


58 


IJjN^iFORM  System  of  Accounting 


Transportation  Service  —  Continued : 

Shoeing   and   boarding   horses 

Oil    and    gasoline 

Express,  freight  and  cartage 

Communication  Service: 

Telephone,    10   at  $72 

/   Tolls   

Telegraph 

Postage 

Messenger 

Other  Contractual  Service: 
Repairs: 

Structures   

Furniture   and   fittings 

Tools  and  other  equipment 

Printing    and    advertising: 

Notices 

Reports 

Lighting 

Water : 

Fire  houses    

1,500   hydrants   at   $20 

Supplies : 

Stationery  and  office  supplies 

Books    and    blanks 

Forage : 

Hay $2,000 .  00 

Straw 1,000.00 

Oats  and  feed 2,000.00 

Stable  and  garage 

Fuel    for    power 

Fuel   for   heat 

Clothing 

Horseshoeing 

Cleaning  and  toilet  supplies 

Alarm  system  supplies 

Chemicals ; 

Periodicals 

Laundry  


$300.00 
600.00 
100.00 


$720.00 

10 

.00 

10 

.00 

25 

.00 

10 

.00 

$5,000.00 

500.00 

5,000 .  00 


$50 . 00 

50.00 

5,000.00 


600 

.00 

100. 

00 

500. 

.00 

800. 

.00 

300 

.00 

200 

.00 

100 

.00 

50 

.00 

150 

.00 

$775.00 


10,500.00 


$75.00 
75.00 

150.00 

$1,000.00 

1,000.00 

$500 . 00 
30,000 .  00 

30,500.00 

7,900.00 


Cities  of  the  S-econd  Class  59 

Replacement  of  Equipment:  $4,000.00 

Engines $1,500 .  00 

Hose 1,000 .  00 

Ladders  250.00 

Horses 750 .  00 

Furniture  and   fittings 250 .  00 

Tools  and  other  equipment 250 .  00 

Purchase  of  Land,  Structures  and  Equipment : 

Land,   (Site  for  central  fire  station) $10,000.00            10,000.00 

Structures :  6,000 .  00 

Addition,  University  Hill  station $5,000.00 

Extension,  fire  signal  system 1,000.00 

Equipment :  2,250 .  00 

Automobile  Hose  Truck $1,  000 .  00 

Horses    900.00 

Furniture   and    fittings 100 .  00 

Tools  and  other  equipment 250.00 

Other  Fixed  Charges  and  Contributions  : 

Rent,  Arbor  Hill  Fire  Station $1,000.00 

Insurance  $500 . 00 

Pension   Fund   contribution $2,500 .  00 

Total,   Bureau   of   Fire 


BUREAU  OF  COMBUSTIBLES. 

Personal  Service: 

Salaries:  $2,700.00 

Superintendent  or   marshal $1,500.00 

Inspector 1,200 .  00 

Transportation  Service:  25.00 

Car   fares $25  .'00 

Communication  Service:  80.00 

Telephona $72 .  00 

Postage 8 .  00 

Other  Contractual  Service:  50.00 

Printing    and    advertising $50.00 


1,000 

00 

500 

00 

2,500 

00 

$193,075 

00 

60 


Uniform  System  of  Accounting 


Supplies : 

$25 . 00 

Stationery   and   office   supplies 

$25.00 

Total,   Bureau  of   Combustibles 

$2,880.00 

BUREAU  OF  HEALTH. 

Personal  Service: 

Salaries : 

$30,920.00 

Health  officer    

$2,400 .  00 

Deputy   health    officer 

1,600.00 

Registrar 

1,200.00 

Clerk 

1,000.00 

Stenographer  

900 . 00 

Plumbing  inspector    

1,500.00 

Sanitary  inspectors,  2  at  $1,000 

2,000.00 

Sanitary  inspectors,  2  at  $900 

1,800.  OG 

Milk   inspector    

900.00 

Meat  inspector    

900.00 

School  inspectors  and  visiting  nurses, 

2  at  $900 

1,800.00 

Dairy   inspector 

1,000.00 

Tenement  house   inspector 

900.00 

District  physicians,  6  at  $600 

3,600.00 

Physician  for  subnormal  children 

500.00 

Maternity  and  infancy  nurse 

720.00 

Nurse,  tuberculosis  dispensary 

300 . 00 

Veterinarians,  2    at   $1,000 

2,000 .  00 

Chemist 

1,200.00 

Bacteriologist 

2,000.00 

Assistant  bacteriologist    

1,200.00 

Laboratory   clerk    

900.00 

Vaccinator 

600.00 

Wages : 

2,400.00 

Dentist  for  school  children 

$500 . 00 

Laborer    200  davs   at  $2      

400 . 00 

Additional  inspectors,  500  days  at  $3. 

1,500.00 

Fees:                .  ^00.00 
Physicians  for  filing  birth  and  death 

certificates   $150.00 

Physicians    for    reporting    contagious 

diseases 50 .  00 

Physicians  for  reporting  tuberculosis.  100.00 

Transportation  Service:  3,025.00 

Hire  of  horses  and  vehicles $500.00 

Car  fares 250.00 


Cities  of  the  Second  Class  61 


Transportation  Service  —  Continued : 

Express,  freight  and  cartage $75 .  00 

Ambulance,  hire  of  2  at  $1,000 2,000.00 

Shoeing  and  boarding  of  horses 100.00 

Storage  of  vehicles 100.00 


Communication  Service:                            •  $450.00 

Office  telephone,  5  at  $72 $360.00 

Tolls 40.00 

Telegraph 25 .  00 

Postage 20 .  00 

Messenger   5 .  00 


Other  Contractual  Service: 

Repairs:  100.00 

Furniture  and  fittings $50 .  00 

Tools  and  other  equipment .        50.00 


Printing  and  advertising:  125.00 

Notices $50.00 

Ordinances   and   rules 50 .  00 

Reports   ,.  25.00 


Supplies:  2,050.00 

Stationery  and  office  supplies $50 .  00 

Books    and   blanks 50 .  00 

Papers  and  periodicals 25 .  00 

Stable    and    garage 25 .  00 

Medical 1,500 .  00 

Disinfectant 300.00 

Eye  glasses 100.00 


Replacement  of  Equipment:  350.00 

Furniture  and  fittings $50. 00 

Medical 100 .  00 

Laboratory   150 .  00 

Tools  and  other  equipment 50 .  00 


Purchase  of  Equipment :  375.00 

Furniture  and  fittings $200 .  00 

Surgical    instruments    100.00 

Time  clock   50 .  00 

Drinking   cup   machine 25 .  00 


Fixed  Charges  and  Contributions : 

Rent  $300 . 00  300 . 00 


62  Uniform  System  of  Accounting 

Fixed  Charges  and  Contributions  —  Continued : 

Insurance  $25 . 00  $25.00 

Total,  Bureau  of  Health $40,420 .  00 

ISOLATION   HOSPITAL   OR   CONTAGIOUS  DISEASE   PAVILION. 

Personal  Service: 

Salaries:  $1,600.00 

Superintendent $1,000.00 

Matron 600 .  00 

Wages:  1,100.00 

Nurse,  40  weeks  at  $20 $800 .  00 

Domestic  help    300.00 

Transportation  Service:  110.00 

Patients   $100 .  00 

Express,   freight  and  cartage 10.00 

Communication  Service:  72.00 

Telephone $72.00 

Other  Contractual  Service: 

Repairs:  150.00 

Structures $100.00 

Furniture   and   fittings 50 .  00 

Printing    and    advertising $50.00  50.00 

Lighting $100.00  100.00 

Water $50 .00  50.00 

Supplies:  500.00 

Stationery  and  office  supplies $25.00 

Provisions    250.00 

Medical 50.00 

Fuel 150.00 

Janitor's    supplies    25 .00 

Purchase  of  Land,  Structures  and  Equipment : 

Structures:  1,100.00 

Addition $1,000.00 

Xew    sidewalk     100 .00 


Cities  of  the  Second  Class  63 

Purchase  of  Land,  Structures  and  Equipment  —  Continued: 

Equipment:  $575.00 

Furniture   and   fittings $500 .  00 

Other    equipment    75 .  00 

Total,  Isolation  Hospital  or  Contagious  Disease 

Pavilion $5,407 .  00 


BUREAU  OF  BUILDING. 

Personal  Service: 

Salaries :  $7,700 .  00 

Superintendent $1,800.00 

Inspectors,   2   at  $1,500 3,000.00 

Clerk 1,000.00 

Stenographer  900 . 00 

Transportation  Service:  205.00 

Hire  of  horses  and  vehicles $150.00 

Car    fares     50 .  00 

Express,  freight  and  cartage 5 .00 

Shoeing  and  boarding  horses 

Communication  Service:  100.00 

Office    telephone    $72 .00 

Tolls 3.00 

Postage 20.00 

Messenger 5 .  00 

Other  Contractual  Service: 

Repairs:  50.00 

Furniture   and   fittings $25 .  00 

Other   equipment    25 .00 

Printing  and  advertising:  100.00 

Notices $10 .  00 

Reports    10 .00 

New    building    code 80 .  00 

Supplies:  75.00 

Stationery   and   office   supplies $7'5 .00 

Replacement  of  Equipment:  25.00 

Furniture    and    fittings $25 . 00 


$40.00 

140.00 

45.00 

95.00 

$8,575.00 

64  Uniform  System  of  Accounting 


Purchase  of  Equipment:  $320.00 

New    sleigh 

Filing   cases    (steel) 

One   desk 

Typewriter 

Total,  Bureau  of  Buildings 


DEPARTMENT  OF  CHARITIES 

COMMISSIONER'S   OFFICE 

Personal  Service: 

Salaries :  $  12,  900 .  00 

Commissioner $3,  000.00 

Deputy  commissioner 2,  000 .  00 

Overseer  of  the  poor 1,  800. 00 

Chief  bookkeeper 1,  200 .  00 

Chief  inspector   1,200.00 

Inspectors,  2  at  $900 1,  800 .  00 

Clerk   1,000.00 

Stenographer 900 .  00 

Transportation  Service:  300.00 

Traveling  expenses  $250 .  00 

Express,  freight  and  cartage 50.00 

Communication  Service:  275.00 

Office  telephones,  2  at  $72 $144 .  00 

Tolls 56.00 

Telegraph 25 .  00 

Postage    45 .00 

Messenger   5 .  00 

Other  Contractual  Service: 

Kepairs:  25.00 

Furniture   and  fittings $25 .  00 

Printing  and  advertising :  75 .  00 

Notices $25 .  00 

Reports    50 .  00 

Lighting $100.00                 100.00 

Supplies :  75 .  00 

Stationery   and  office  supplies $50 .  00 

Papers  and  periodicals 25 .  00 


Cities  of  the  Second  Class 


65 


Replacement  of  Equipment: 

Furniture   and   fittings 

$25.00 

$25.00 

Purchases  of  Equipment: 

Furniture   and   fittings 

100.00 

100.00 

Fixed  Charges  and  Contributions: 

Rent 

$250.00 

250.00 

Insurance 

$25.00 

25.00 

Total,   Commissioner's  office    

$500.00 

$14,150.00 

BUREAU  OF  RELIEF 

Personal  Service: 
Salaries : 

Storekeeper 

$500.00 

Transportation    Service: 

Car  fares 

Ambulance 

Hire  of  horses  and  vehicles 

$200.00 

50.00 

50.00 

100.00 

400.00 

Express,  freight  and  cartage 

Communication  Service: 

Store   telephone    

$72.00 
28.00 

100.00 

Store   postage    

Other  Contractual  Service: 

Hospitals  for  maintenance  of  city  charges: 

Ellis  Hospital    

Troy  Orphan  Asylum 

$2,500.00 

2,500.00 

2,500.00 

1,000.00 

500.00 

'500.00 

500.00 

10,000.00 

St.   Vincent's   Orphan  Asylum 

Syracuse  Institution  for  Deaf  Mutes. 
CraifiT  Colony   

Brunswick  Home    

Ray    Brook    

Supplies : 

Stationery  and  office  supplies 

$25 . 00 

5,000.00 

3,000.00 

2,000.00 

500.00 

500.00 

11,025.00 

Provisions 

Clothing  

Fuel 

Medical 

Burial 

5 

Uniform  System  of  Accounting 


Replacement  of  Equipment:  $50.00 

Furniture   and   fittings $50 .  00 


Fixed  Charges  and  Contributions : 

Contributions:  2,000.00 

City  Hospital    $1 ,  000 .  00 

Homeopathic   Hospital    1,  000 .  00 


Total,  Bureau  of  Relief $24,075.00 

MUNICIPAL  LODGING  HOUSE 

Personal  Service: 

Salaries:  $1,500.01) 

Superintendent $900 .  00 

Matron 600 .  00 

Wages :  000 .  00 

Laborers,  200  days  at  $2 $400 .  00 

Cleaners,  300  days  at  $1.50 450.00 

Other  Contractual  Service: 

Repairs:  150.00 

Structures $100.00 

Furniture   and   fittings 50 .  00 

Lighting $100.00  100.00 

Water $50.00  50.00 

Supplies:  1.000  00 

Provisions $500 .  00 

Clothing 100 .  00 

Bedding 100 .  00 

Fuel 100 .  00 

Papers    and    periodicals 50 .  00 

Janitor's 25 .  00 

Fuel 125.00 

Replacement  of  Equipment :  50.00 

Furniture   and   fittings $50.00 

Other  Fixed  Charges  and  Contributions: 

Rent $100.00  100.00 

Insurance $25.00  25.00 


Total,  Municipal  Lodging  House $3,  875.00 


Cities  of  the  Second  Class 


67 


$420 . 00 


20.00 


80.00 


MUNICIPAL  FARM 
Personal  Service: 

Wages : 

Laborer,  210  days  at  $2 $420.00 

Transportation  Service: 

Car  fares    $10.00 

Express   and   freight 10 .  00 

Communication  Service: 

Telephone $72 .  00 

Telegraph 3 .00 

Postage 5  .  00 

Other  Contractual  Service: 
Repairs : 

Structures $100 .  00 

Furniture   and  fittings 50.00 

Tools  and  other  equipment 100.00 

Lighting $100 .  00 

Water $50 .  00 

Supplies : 

Stationery $5 .  00 

Agricultural 100 .  00 

Fuel 100.00 

Replacement  of  Equipment : 

Furniture  and  fittings $50.00 

Purchase  of  Equipment : 

Furniture    and    fittings $100 .  00 

Farm  machinery  and  tools 100 .  00 

Total,    Farm    

CITY   HOSPITAL 

Personal  Service: 

Salaries: 

Superintendent $2,000.00 

Matron 1,  000.00 

Head    Nurse     1,000.00 

Nurses,  6  at  $144 8G4 .  00 

Nurses,  6   at  $120 720 .  00 

Nurses,  G  at  $96 57G .  00 


250.00 


100.00 

50.00 

205 . 00 


50.00 


200.00 


$1,375.00 


$11,370.00 


68  Uniform  System  of  Accountixg 


Personal  Service  —  Continued: 

Salaries  —  Continued  : 

Laundryman 

$720.00 

Laundress  . 

216.00 

Engineer 

720.00 

Yardman 

720.00 

Nightman 

720.00 

Laborer 

432.00 

Cook 

420.00 

Waitress 

168.00 
384.00 

Waitresses   2  at  S192          ....           .... 

Cleaners    2  at  $180 

360.00 

Seamstress 

156.00 

Wages : 

$380.00 

Assistant  laundress,  120  days  at  $1.50 

$180.00 

Laborer    100  davs  at  $2 

200.00 

Transportation  Service: 

1,400.00 

Car  fares    

$75.00 

«• 

Ambulance  service    

1,000.00 

Hire  of  horses  and  vehicles 

1'50 .  00 

Shoeing  and  boarding  horses 

150.00 

Express,  freight  and  cartage 

25.00 

Communication  Service  : 

230.00 

Office  telephones,  2  at  $72 

$144.00 

Tolls 

31.00 

Telegraph 

25.00 

Postage 

25.00 

Messenger 

5.00 

Other  Contractual  Service: 

Repairs : 

1,300.00 

Structures      

$1,000.00 
200 . 00 

Furniture    and   fittings 

Tools  and  other  equipment 

100.00 

Printing    and    advertising 

$100.00 

100.00 

Lighting 

$250.00 

250.00 

Water 

$200.00 

200 . 00 

Supplies : 

2,950.00 

stationerv  and  office  suDDlies 

$50.00 

Provisions 

1,000.00 

Cities  of  the  Second  Class  69 


ISupplies  —  Continued : 

Janitor's 

Engineer's 

Housekeeper's 

Medical 

Stable  and  garage 

Fuel 

Replacement  of  Equipment : 

Furniture   and   fittings 

Tools  and  other  equipment 

Purchases  of  Structures  and  Equipment: 
Structures    (new   pavilion) 

Euipments : 

Automobile   ambulance    

Furniture  and  fittings 

Other  Fixed  Charges  and  Contributions: 
Insurance  

Total,  City  Hospital 


DEPARTMENT  OF  PUBLIC  INSTRUCTION 

OFFICE  OF  SUPERINTENDENT 

Personal  Service: 

Salaries:  $8,850.00 

'Superintendent $3,  700 .  00 

Secretary 1,  080 .  00 

Clerk 820.00 

Librarian 1,  000 .  00 

Truant  officers,  2  at  $900 1,  800  00 

Matron 450 .  00 

Wages:  300.00 
Census     enumerators,     100     days 

at  $3   $300 .  00 

Transportation  Service:  400.00 

Hire  of  horses  and  vehicles $100.00 

Traveling   expenses    250 .  00 

Express,   freight  and   cartage 50 .  00 


$75, 

.00 

75 

.00 

75 

.00 

500 

.00 

125 

.00 

1,000 

00 

$400 

.00 

$250.00 

150 

.00 

$5, 000 

.00 

5,000 
2,500 

.00 

.00 

$1,  500 

.00 

1,000 

.00 

$200.00 

200 

.00 

- 

$26,286 

.00 

70  Ua^iform   System  of  Accounting 

Communication  Service : 

Office  telephone   $72 .  00 

Tolls 28 .00 

Telegraph 10 .  00 

Postage 40 .  00 

Other  Contractual  Service: 

Repairs $100 .  00 

Printing  and  advertising: 

Notices $50,  00 

Reports 100 .  00 

Supplies  : 

Stationery  and  office  supplies   $200.00 

Replacement  of  Equipment : 

Furniture  and  fittings $75 .  00 

Purchase  of  Equipment: 

Furniture   and  fittings $100 .  00 

Total,   Office  of   Superintendent 

HIGH   SCHOOL. 

Personal  Service: 

Salaries: 

Principals,  supervisors  and  teachers . .  $39,  890 .  00 

Evening  school  teachers 2,  165 .00 

Janitors 2,  040 .  00 

Wages : 

Substitute  teachers,  50  days  at  $2...  $100.00 

Utility  men,  40  days  at  $3 120.00 

Laborers,  65  days  at  $2 130.00 

Transportation  Service: 

Traveling  expenses   $20 .  00 

Express,  freight  and  cartage 75 .  00 

Commkunication  Service: 

Office  telephones    $72.00 

Tolls 3.00 

Telegraph 10 .00 

Postage 15.00 


$150.00 


$100.00 
150.00 

200.00 

75.00 

100.00 


$10,325.00 


$44,095.00 


350.00 


95.00 


100.00 


Cities  of  the  Second  Class  71 

Other  Contractual  Service: 

Repairs:  .  $900.00 

Structures $500 .00 

Grounds  200.00 

Furniture   and   fittings 100.00 

Tools  and  other  equipment 100.00 

Printing  and  advertising: 

Notices  ... 

Reix>rts 

Papers    (examination)     


Lighting 

Water 

Power 

Supplies : 

Stationery     (office)     

Stationery    (school   room) 

School  books    

Cleaning   and   toilet   articles 

Scientific   supplies    

Newspapers    and    periodicals 

Diplomas 

Fuel    

Replacement  of  Equipment : 

Furniture   and   fittings 

Other  equipment 

Purchases  of  Structur-es  and  Equipment : 

Structures :  500 .  00 

Puilding    (finishing   additional    room)  $500.00 

Equipment: 

Furniture    and    fittings 

Library    books     

Instructions    appliances    

Total,  High   School    


100.00 

$25.00 

25 .  00 

50.00 

$200.00 

200.00 

$100.00 

100.00 

$100.00 

100.00 

1,225.00 

$100.00 

400 . 00 

100.00 

150.00 

25.00 

50.00 

400.00 

$300.00 

$200.00 

100.00 

$300  00 
200  00 
100.00 

600.00 

$48,665.00 

72 


Uniform  System  of  Accounting 


GRADE  SCHOOLS 

Personal  Service: 

Salaries : 

Principals,  supervisors  and  teachers..       $196,755.00 

Evening    school    teachers 2,  550 .  00 

Janitors  . 15,  900. 00 

Wages : 

Substitute  teachers,  533  days  at  $1.50.  $799.50 

Utility  men,  260  days  at  $3 780 .  00 

Laborers,  510  days  at  $2 1,  020 .  00 

Transportation  Service : 

Car  fares $300 .  00 

Express,  freight  and  cartage 1,  16'5 .  00 

Communication  Service : 

Office  telephones $750 .  00 

Tolls 25 .  00 

Telegraph 25 .  00 

Postage 50 .  00 

Messenger 50 .  00 

Other  Contractual  Service: 
Repairs : 

Structures $4,  000 .  00 

Grounds 1,  000 .  00 

Furniture  and  fittings 500 .  00 

Tools  and  other  equipment 250.00 

Printing  and  advertising: 

Notices $25 .  00 

Reports 75 .  00 

Papers  (examination)    100 .  00 

Lighting $500 .  00 

Water $300.00 

Power $100 .  00 

Maintenance  and  instruction  of  incorrigi- 

bles $500.00 

Supplies  and  Materials: 

Stationery   (office) $200.00 

Stationery  (school  room)    1,  000 .00 


$215,205.00 


2,599.50 


1,465.00 


900  00 


5,750.00 


200.00 


500 

.00 

300 

.00 

100 

.00 

500, 

.00 

4 

,050, 

,00 

Cities  of  the  Second  Class  73 

Supplies  and  Materials — Continued: 

Books   (school) $1,500.00 

Cleaning  and  toilet  articles 400.00 

Kindergarten  .  ." 200 .  00 

Diplomas 150 .  00 

Newspapers  and  periodicals 100.00 

Materials  for  manual  training  and  domes- 
tic science 500 .  00 

Replacement  of  Equipment:  $750.00 

Furniture  and  fittings $500 .  00 

Tools  and  other  equipment 250 .  00 

Purchase  of  Struxitures  and  Equipment: 

Structures:  2,500.00 

Finishing  room    (X   street  school)...  $1,200.00 

Fencing,  grading,  and  sodding  grounds  1,  300.00 

Equipment :  1 ,  400 .  00 

Furniture   and   fittings "         $500 .  00 

Machines,  manual  training  and  domes- 
tic  science 200 .  00 

Free  text  books 500 .  00 

Supplementary  reading  books 200 .  00 

Fixed  Charges  and  Contributions: 

Rent    $900 .  00 

Insurance 750 .  00 

Contribution  to  teachers'  retirement  fund.  $500  00 

Total,  Grade  Schools 

Total,  Department  of  Public  Instruction 

WEIGHTS   AND   MEASURES 
Personal  Service: 

Salaries : 

Sealer $1,200.00 

Deputy   Sealer    ! 900.00 

Transportation  Service :  360 .  00 

Hire  of  horses  and  vehicles $300.00 

Car  fares 50 .  00 

Freight  express   and   cartage 10.00 


900.00 
750.00 
500.00 

$238,369.50 

$297,359.50 

$2,100.00 

T4  UxiFOEM  System  of  Accouxtix 


G 


Communication   Service:  $90.00 

Office  telephone $72 .  00 

Tolls 3 .  00 

Telegraph '  5 .  00 

Postage   10 .  00 

Supplies:  20.00 

Stationery  and  office  supplies $20 .  00 

Purchase  of  Equipment:  146.00 

Tools  and  other  equipment $146.00      

Total,  Department  of  Weights  and  Measures..  $2,716.00 


OFFICE    OF    EXAMINERS    OF    ENGINEERS   AND  BOILER   IN- 
SPECTORS 

Personal  Service: 

Salaries:  $1,800.00 

Examiners,  2  at  $300 $600 .  00 

Inspector      1, 200.00 

Transportation  Service:  25.00 

Car  fares    $10 .  00 

Express,  freight  and  cartage 15 .00 

Communication  Service:  $10.00  10.00 

Other  Contractual  Service: 

Printing  and  advertising $25 .  00  25 .  00 

Replacement  of  Equipment: 

Testing  pump    $125 .00  125 .00 

Total,  Department  of  Engineers  and  Boiler  In- 
spectors    -  $1, 985.00 


DEPARTMENT    EXAMINING    BOARD    OF    PLUMBERS 

Personal  Service: 

Salaries:  $360.00 

Members  of  board,  3  at  $60 $180.00 

Clerk 200.00 


Cities  of  the  Second  Class 


<<> 


Communication  Service:  $80.00 

Office  telephone   $72 .  GO 

Telegraph 3 .00 

Postage 5 .  00 

Othef-  Contractual  Service: 

Printing  and  advertising $40 .  00  40 .  00 

Supplies : 

Stationery  and  office  supplies $75.00  75 .00 

Replacement  of  Equipment : 

Furniture  and  fittings  . $10.00  10.00 

Total,    Department    of    Examining    Board    of 

Plumbers $565 .  00 

DEPARTMENT   OF   EMPLOYMENT 

Personal  Service: 

Salaries :  $25 .  00 

Special   services $25 .  00 

Transportation  Service:  25.00 

Car  fares    $25 .  00 

Communication  Service:  85.00 

Office  telephone $72 .00 

Telegraph 3 .  00 

Postage 10 .  00 


Other  Contractual  Service: 

Printing    and    advertising    $25.00                    25.00 

Purchase  of  Equipment :  50.00 

Furniture   and   fittings $25 .  00 

Tools  and  other  equipment 25.00 

Total,  Department  of  Employment $210.00 

DEPARTMENT    OF    GAS    AND    ELECTRICITY 
Personal  Service: 

Salaries:  $5,400.00 

Superintendent $2,  400 .  00 

First  assistant 1,  200 .  00 

Electrical  inspector    •  1,  200 .  00 

Stenographer  600 . 00 


76  Uniform  System  of  Accounthstg 

Transportation  Service:  $75.00 

Oar  fares    $50 .  00 

Express,   freight  and  cartage 25 .  00 

Communication  Service:  80,00 

Office  telephone   $72 .  00 

Postage 8 .  00 

Other  Contractual  Service: 

Printing  and  advertising $50. GO  50 .  00 

Supplies : 

Stationery  and  office  supplies $75.00  75.00 

Replacement    of   Equipment :  $50 ,00  50 .  00 

Total,  Department  of  Gas  and  Electricity....  $5,730.00 

DEPARTMENT  OF  PUBLIC  POUND 

Personal  Service: 

Salaries:  $250.00 

Pound  Keeper  $250 .  00 

Supplies:  125.00 

Forage $100.00 

Stable  and  garage 25 .  00 

Total,  Department  of  Public  Pound $375.00 

DEPARTMENT  OF  DOG  CATCHING 

Personal  Service: 

Salaries:  $1,620.00 

Dog    catcher    $900 .  00 

Assistant  dog  catcher 720.00 

Transportation  Service:  580.00 

Shoeing  and  boarding  of  horses $500 .  00 

Freight  and  express 80 ,  00 

Total,  Department  of  Dog  Catching $2,  200.00 

DEPARTMENT   OF   PUBLIC   LIBRARY 

Personal  Service: 

Salaries:  $14,400.00 

Librarian *. " $2,  500.00 

Assistant    librarian 1,  500 .  00 


Cities  of  the  Second  Class  77 


Personal  Service  —  Continued : 
Salaries  —  Continued : 

Secretary $1,200.00 

Clerks,   2    at   $1,000 2,000.00 

Clerks,   5   at  $600 3,000.00 

Clerks,  5  at  $300 1,500.00 

Engineer 900.00 

Assistant  engineer 600 .  00 

Janitor 600.00 

Night   watchman    600.00 

Wages : 

Clerks,   1,500  days  at  $1 

Cleaners,  1,000  days  at  $1:50.... 

Transportation  Service: 

Traveling  expenses    

Express,  freight  and  cartage 

Communication  Service: 

OflBce  telephone   

Tolls 

Postage 

Other  Contractual  Service: 
Repairs : 

Building 

Furniture  and  fixtures 

Books   (rebinding)    

Priniting  and  advertising   

Lighting 

Water 

Power 

Supplies: 

Stationery   and  office   supplies 

Janitor's   

Fuel 

Replacement  of  Equipment : 

Furniture  and  fittings    

Other   equipment    


$1,500.00 
1,500.00 

$3,000.00 

$100.00 
25.00 

125.00 

$72.00 

3.00 

50.00 

125.00 

$1,000.00 
250.00 

1,500.00 

250.00 

$100.00 

100.00 

$200.00 

200.00 

$75.00 

75.00 

$50.00 

50.00 

$100.00 

1,100.00 

100.00 
900.00 

$200.00 

500.00 

300.00 

Y8 


Uniform  System  of  Accounting 


$1,000.00 
800.00 


300 . 00 

200 . 00 

16,000  00 


Purchases  of  structures  and  Equipment: 

Additions  and  betterments  to  structures..  $1,000.00 

Equipment : 

Desk  $50 . 00 

New  book  cases    250 .  00 

Books 500 .  00 

Fixed  Charges  and  Contributions: 

Rent  (X  street  district  library) $300.00 

Insurance    $200.00 

Contributions : 

Somewhere   Public   Library $10,  000.00 

Y.  M.  C.  A.  Library 2,  000.00 

Union  Free  Library   2,  000 .  00 

Somewhere  Historic  and  Art  Society.  2,000.00 

Total,  Department  of  Public  LiT^rary 

DEPARTMENT  OF  VETERANS'  RELIEF 

Transportation  Service: 

Traveling $250.00 

Supplies : 

Provisions $750 .  00 

Clothing 250 .  00 

Fuel 600 .  00 

Medical 200.00 

Total,  Department  of  Veterans'  Relief 


$39,  475 .  00 


250.00 


1,800.00 


$2,  050 . 00 


MISCELLANEOUS   APPROPRIATIONS 

Fixed  Charges  and  Contributions: 
Funded  debt  principal: 

1889  issue  School  bonds   $5, 000 . 00 

1900  issue  Fire  bonds  6,000.00 

1903  issue  Sewer    bonds     4,  000. 00 

1904  issue  Deficiency   bonds    7,000.00 

1905  issue  Grade  Crossing  bonds      ...  8,000.00 

1906  issue  Park  bonds    3,  000 .  00 

1907  issue  City  Hall  bonds 5,  000 .  00 

1908  issue  School  bonds    9,000.00 


$47,000.00 


Cities  of  the  Second  Class 


79 


Fixed  Charges  and  Contributions  —  Continued: 
Temporary  loan: 

1912  issue  Note 


Interest: 

(one  year) 

$35,  000.00  1899  school  'bonds,  3% 

44,  500.00  1900  fire  bonds,  4% 

12,  000.00  1903  sewer  bonds,  4% 

14,000.00  1904  deficiency,  5% 

80,000.00  1905  grade  crossing  bonds, 

5% 

30,  000.00  1906  park  bonds,   4%  . .  . . 

50,  000.00  1907  City  Hall,  5% 

200,000.00   1908*  .school  bonds,  5%.. 

(six  months) 

$5, 000.00  1889  school,  3%   

6,000.00  1900  fire,  4%   

4,000.00  1903  sewer,    4%     

7,000.00  1904  deficiency,  5%    

8,000.00  1905  grade   crossing,   5%.. 

3,000.00  1906  park,  4%    

5,  000.00  1907  Ci^ty  Hall,  5% 

9,000.00  1908  school,  5%    

Interest  —  8  months  on  loan  of  $50,  - 

000.00,  51/2% 

Interest    on    loans    to    be    negotiated, 

$400,  000.00,  six  months  at  '5% 

Interest  on  bonds  to  be  issued  during 

the  year,  $100,000.00. 
Park  improvement  at  4%,  six  months. 


$50,000.00 


$1,050.00 

1,780.00 

480.00 

700.00 

4,000.00 

1,200.00 

2,500.00 

10,000.00 


$75.00 
120.00 

80.00 
175.00 
200.00 

60.00 
125.00 
225.00 

1,833.34 

10,000.00 

2,000.00 


Assessments  on  city  property: 

Albany  street  —  school $150 .  00 

Jefferson  street  —  house 200 .  00 

Genesee  street  —  general  hospital  ....  180.00 

Fourth    avenue  —  city   hall 300 .  00 

Sixth   street  —  police   station 120.00 

Congress  street  —  public  market    ....  250.00 

Refunds  of  taxes  and  assessments: 

Resolution  —  July  7,  1912  —  tax,  John 

Doe  —  First  avenue  property $25 .  00 

Resolution  August  1,   1912  —  tax  James 

Jones  —  Second  avenue  property...  15.00 

Resolution,  Sept.  5,  1912  —  assessment 
Richard  Roe  —  Third  avenue  prop- 
erty    60.00 


$50,000.00 


36,603.34 


1,200.00 


100.00 


80 


Uniform  System  of  Accountii^g 


Fixed  Charges  and  Contributions  —  Continued : 
Judgments : 

James  Smith    $1,  000 .  00 

Amos  Jones    2,  000 .  00 

William  Brown  500.00 


General  debt  sinking  fund: 

For    a    contribution    to    the    general    deTbt 

sinking  fund,  as  provided  in  section  72 

of  the  second  class  cities  law,  thirty  per 

centum  of  all  receipts  other  than  from 

taxation,  exclusive  of  the  water  bureau, 

the  department  of  public  instruction,  and 

receipts  which  are  in  the  nature  of  re- 
imbursements, estimated  to  be  as  follows : 

Office  of  mayor   $300 .  00 

City  court 150 .00 

Police  court 300.00 

Office  of  city  treasurer 360.00 

Bureau  of  pavilion  and  dock 90 .  00 

Bureau  of  city  buildings  and  grounds.  15.00 

Bureau  of  public  market   60.00 

Bureau  of  parks 150.00 

Bureau  of  public  baths 120. 00 

Bureau  of  police 1,  200 .00 

Bureau  of  building 240 .  00 

Examining  board  of  plumbers 60.00 

Interest 750.00 

Bank  tax   3,  600.00 

Mortgage  tax , 3,  600 .  00 

Liquor  tax   45,  000.00 


Tax  Deficiencies : 

Tax  levy  of  1911: 

a  Occasioned  by  the  purchase  of  real 

property  by  city  at  tax  sale 

t  Duplicate  assessments  on  real  prop- 
erty, one  tax  having  been  paid 

c  Uncollectable       personal       property 

taxes 

Tax  levy  of  1912: 

d  Deficiency    caused   by    reduction   of 
franchise      valuations,      Somewhere 

Rapid  Transit   Co 

X.  Y.  and  Z.  Water  Co 


$1,000.00 

200 . 00 

2,000.00 


1,500.00 
500.00 


$3,500.00 


57,395.00 


5,200.00 


Cities  of  the  Second  Class  81 


BUREAU  OF  WATER 
OFFICE 
Personal  Service: 

Salaries:  $11,900.00 

Superintendent $3,  000.00 

Bookkeeper 2,  000.00 

Cashier 1,  500. 00 

Clerk 1,100.00 

Clerks,  two  at  $1,000.00 2,  000 .  00 

Clerks,  two  at  $800.00 1,  600.00 

Janitor  and  watchman 700 .  00 


Wages:  1,800.00 

Extra  clerks,  500  days  at  $3 $1,  500.00 

Auditor,  20  days  at  $15.00 300.00 


Special:  1,000.00 

Expert  advice   $1,  000 .  00 


Transportation  Service:  700.00 

Traveling  expenses  $150 .  00 

Hire  of  horses  and  vehicles 300.00 

Shoeing  and  boarding  of  horses 50 .  00 

Oil  and  gasoline    100.00 

Freight,  express  and  cartage 100.00 


Communication  Service:  600.00 

Office  telephones,  two  at  $72 $144.00 

Tolls 56.00 

Telegraph 25 .  00 

Postage 250 .  00 

Messenger 25 .  00 


Other  Contractual  Service: 

Repairs:  $350.00 

Structures $200 .  00 

Furniture  and  fittings 100 .  00 

Tools  and  other  equipment 50.00 


Printing  and  advertising:  250.00 

Notices $25 .  00 

Reports  .  .  175.00 

Rules  and  rates   50. 00 


Lighting $150.00  150.00 

6 


82 


Unifoem  System  of  AccouxTI^Tf 


Replacement  of  Equipment  : 

Furniture  and  fittings $150 .  00 

Tools  and  other  equipment 100.00 

Purchase  of  Equipment : 

Furniture  and  fittings $100.00 

Adding  machine    350 .00 

Typewriter 100.00 

Tools  and  other  equipment 50.00 

Flared  Charges  and  Contributions : 

Rent $1,  800 .  00 

Insurance 150 . 00 

Supplies : 

Stationery  and  office  supplies $300 .00 

Janitor's 50.00 

Stable  and  garage 100 .00 

Incidentals 50.00 

Total,  Water  Bureau  Office 


PLANT 

Personal  Service: 

Salaries : 

Engineer 

General  foreman   

Assistant  foreman    

Stockkeeper  

Clerk,  repair  department 

Chief  meter  inspector 

Meter  inspectors,  two  at  $900... 

Meter   repairer    

Hydrant  repairer    

Gate  repairer 

Foreman,  pipe  laying 

Gate  tender   

Laborer 

Meter  readers,  two  at  $1,000 

Meter  readers,  eight  at  $800 

Wages : 

Tapper,  314  days  at  $3 

Piper,  314  days  at  $3 

Calker,  314  days  at  $3 

Utility  men,  300  days  at  $3 


$942.00 
942.00 
942.00 
900 . 00 


$250.00 


600.00 


1,800.00 
150.00 
500.00 


$19,950.00 

$23,400.00 

$3,000.00 

1,200.00 

1,000.00 

1,000.00 

800.00 

1,000.00 

1,800.00 

900.00 

900.00 

900.00 

1,000.00 

750.00 

750.00 

2,000.00 

6,400.00 

10.126.00 


CiTiKs  OF  THE  Second  Class  83 


Personal  i^ervice  —  Continued : 

Wages  —  continued  : 

Teamster,  300  days  at  $3 $900.00 

Laborers,  1,500  days  at  $2 3,  000.00 

Teams,  500  days  at  $5 2,  500.00 

Transportation  Service: 

Hire  of  horses  and  vehicles 

Boarding  and  shoeing  horses 

Oil   and  gasoline    

Car  fares    

Express,   freight  and  cartage 

Communication  Service : 

Office  telephones    

Tolls   

Telegraph 

l^ostage   

^(essenger 

Other  Contractual  Sei'vice: 
Repairs : 

Structures 

Pumping  machinery    

Conduits 

Mains  and  distributing  lines 

Tools  and  other  equipment 

Lighting 

Power 

Supplies  and  Material: 
Supplies: 

Plumber's 

Meter 

Gate 

Hydrant 

Stable  and  garage 

Repair  shop   

Material : 

Pipe 

Lead 

Brick,  sand,  cement,  etc 

Lumber 

Tile 


$1,800.00 

$500,  00 

300.00 

400 . 00 

500.00 

100.00 

500.00 

$250.00 

100.00 

25.00 

115.00 

10.00 

9,000.00 

$4,  000 .  00 

1,000.00 

1,000.00 

2,000.00 

1,000.00 

$200.00 

200 . 00 

$300.00 

300 . 00 

3,800.00 

$1,000.00 

500.00 

500 . 00 

300.00 

1,000.00 

500.00 

4,  250 .  00 

$2,000.00 

550.00 

1.000.00 

500.00 

200.00 

84  Uniform  System  of  Accounting 

Replacement  of  Structures  and  Equipment  : 

Structures:  $6,750.00 

Mains  and  distributing  lines $5,  000.00 

Pumping  machinery    1,  000. 00 

Gates 500.00 

Hydrants 250 .  00 

Equipment::  2,500.00 

Vehicles $500 .00 

Automobile 1,  500 .  00 

Tools  and  other  equipment 500 .  00 

Purchases  of  Betterments  to  Land,  Structures  and  Equipment : 

Land:  2,500.00 

Site  for  pumping  station $2,  000 .00 

Right  of  way 500.00 

Structures:  1,000.00 

Stable   (addition) $1,  000.00 

Equipment:  4,575.00 

Horses,  two  at  $250 $500 .00 

Wagon 75.00 

Automobile 1,  000 .  00 

Pump    (additional) 2,000.00 

Tools  and  other  equipment 1,  000.00 

Fixed  Charges  and  Contributions : 

Rent  $1,500.00             1,500.00 

Insurance  $200 . 00                200 . 00 

Taxes $2,500.00            2,500.00 

Total,  Bureau  of  Water  —  Plant $74,  901 .  00 

SANITARY  PROTECTION 

Personal  Service: 

Salaries :  $4,  000 .  00 

Watchmen  or  guards,  five  at  $800 $4,  000 .  00 

Wages:  2,400.00 

Laborers,  1,200  days  at  $2 $2,  400 .  00 

Special:  1,000  00 

Expert,  advice   $1,  000.00 


>       »n 


Cities  of  the  SE<30]^D>CLjLg^',  j', »,  >,  i  ;,       85 

Transportation  Service:  $200.00 

Hire  of  horses  and  vehicles $100.00 

Car  fares    50.00 

Express,  freight  and  cartage 50 .  00 

Communication  Service:  85.00 

Office  telephone   $50.00 

Tolls 25.00 

Postage 10.00 

Other  Contractual  Service: 

Contract  with  Jay  village  for  disposition 

of  sewage    $5,  000. 00             5,  000 . 00 

Purchase  of  Land :  6,  000 .  00 

Farm  of  John  Doe 2,  000.00 

Farm  of  Richard  Roe 3,  000 .  00 


Total,  Bureau  of  Water-sanitary  Protection..  $17,685.00 


DEBT  OBLIGATIONS 

Fixed  Charges  and  Contributions : 

Debt  obligations :  $20,  000 .  00 

1889  — Bonds $10,000.00 

1905  —  Bonds 5,  000 .  00 

1910  — Bonds 5,000.00 

Interest:  24,225.00 

$100,  000  —  1889  5  %  bonds,  1  year ....  $5,  000 .  00 

10,000—1889  5%  bonds,  6  months.  250.00 

200,  000  —  1905  5  %  bonds,  1  year 8,  000 .  OO    * 

5,000—1905  4%   bonds,  6  months.  100.00 

215,  000  —  1910  5 %  bonds,  1  year. ...  10,  750.00 

5,000  —  1910  5%  bonds,  6  months.  125.00 

Contributions  to  sinking  fund $25,  000.00           25,  000.00 


Total,  Bureau  of  Water  —  debt  obligations $69,225.00 


Total,  Bureau  of  Water $181,  761 .00 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


1 


THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
STAMPED  BELOW 


f  ...r. 


29I6 


1 


30m-l,'15 


